TMI Blog2016 (7) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... nding on both and no estopple or any other principle of administrative law or otherwise can help assessee to wriggle out from said liability under composition scheme - the prayer made by petitioner that respondents be restrained from realizing tax from petitioner for Assessment Year 2014-15 and waive tax amount, cannot be accepted. The writ petition is thoroughly misconceived. - Writ Tax No. - 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax under composition scheme has been admitted by assessee and same become binding upon parties, has been considered by a Full Bench of this Court in M/s Bhadauria Gram Sewa Sansthan, Fatehpur Vs. Assistant Commissioner, Sales Tax, Allahabad and others, 2006 UPTC 538 and it has been held that once such an agreement has been entered into between parties, it is binding on both and no estopple or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor sold any bricks during the period for which it had opted for the composition under Section 7-D of the Act. 35. The amount payable under the composition scheme is not relatable to any actual turnover but depends upon the agreement under the scheme at the option of the dealer. The dealer having once exercised its option, cannot, therefore, be permitted to turn around and resile from its lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other reason, the petitioner is bound by the said clause and he cannot be permitted to challenge the same in view of the law laid down by the Apex Court in the case of Har Shanker and others, Narain Prasad and others and Bharathi Knitting Co. (supra). As we have already come to the conclusion that the liability to pay the composition money is not relatable to actual sales at all, the principle l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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