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VAT - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Benefit of Composition Tax - dealer selling Liquor - Merely ...


Liquor dealers can't claim automatic composition tax benefits u/s 15 by merely separating turnover for different goods.

December 13, 2017

Case Laws     VAT and Sales Tax     HC

Benefit of Composition Tax - dealer selling Liquor - Merely because the petitioner - assessee can bifurcate the turnover relating to different commodities and the Respondent-Assessing Authority can also verify the same, it does not entitle the petitioner-assessee to claim blanket benefit of composition under Section 15 of the Act. - HC

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