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Benefit of composition scheme cannot be denied on post-sale construction by dealers who are engaged in both construction and sale

Value Added Tax - VAT and CST - By: - Bimal jain - Dated:- 20-11-2015 - Omega Shelters (P.) Ltd. Vs. Assistant Commissioner (CT)(LTU), Hyderabad [2015 (7) TMI 230 - ANDHRA PRADESH HIGH COURT] Omega Shelters (P.) Ltd. and others ( the Petitioners ), e .....

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Pradesh VAT Act and have been paying VAT at 4%, 5% or 25% of the total consideration, on these components of the agreements, at the time of registration of the flats or soon thereafter. The Assessing officer denied the benefit of the Composition sch .....

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