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2024 (1) TMI 78 - HC - VAT and Sales TaxCompounding scheme - it is submitted that the assessment order in Exhibit P-2 treating the petitioner’s return under the compounding scheme is unsustainable - HELD THAT:- The assessee has been filing his return under the compounding provision and it is not the first time that he has filed the returns under the compounding provision for the financial year 2020-21. This Court therefore, cannot believe the petitioner was not aware of the difference of filing of normal return and return under the compounding provision. In fact, the petitioner has remitted the tax as per the compounding scheme provided under the Act. Since the rate of tax has been reduced for certain period during which the Bar Attached Hotels were entitled for parcel sale of Indian made Foreign Liquor, the petitioner found that the his returns filed under the compounding scheme should be treated as normal return and the Assessing Authority should proceed to complete the regular return. There are no illegality in the impugned orders - petition dismissed.
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