TMI Blog1999 (3) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... fication dated December 19, 1996. The petitioner has undertaken the works contract and in terms of the provisions of section 17(6)(i) of the Karnataka Sales Tax Act, 1957 moved for composition scheme. The application submitted by the petitioner was accepted and permission was granted. As a result of this composition, the petitioner was not liable to pay the turnover tax in terms of section 6-B. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel for the respondent that the composition under section 17(6) is for the year and therefore, grant of exemption during the year would still make an assessee liable to pay the tax, in terms of section 17(6) of the Act. This contention cannot be considered to be proper. It is true that the composition is granted on yearly basis, as the unit of assessment is also for an year, the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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