9911796707
TMI Blog2014 (4) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... t therefore came to an end on 31st December, 2007 - The discontinuation of the business under the Act after 31.12.2007 was by operation of law - It is also not in dispute that for the period 01.01.2008 to 31.03.2008 the assessee has been assessed under the VAT and his liability for payment of tax has been determined under the said Act itself - The provision of the U.P. Trade Tax Act had not been applied in respect of the said period commencing from 01.01.2008 – There is no illegality in the order of the Tribunal, whereby the aggregate turnover of the assessee has been determined w.r.t. Section 3(2) r/w Section 18 of the Trade Tax Act for the period of 9 months during which he had done his business under the U.P. Trade Tax Act - Revision is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the assessee had not discontinued his business under the U.P. Trade Tax Act. His business had continued uninterrupted for the entire assessment year, 2007-08. However, in view of the provision applicable for the period 01.01.2008 to 31.03.2008 he was liable to be assessed under the VAT and not under the U.P. Trade Tax Act. He, therefore, submits that the provisions of Section 18 are not attracted in the facts of the case and the order of the Tribunal determining his annual turnover with reference to the provisions of Section 18 is totally uncalled for in the facts of the case. He lastly submitted that the annual turnover for the entire year should have been considered instead of working out the aggregate turnover with reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the State Government under this section. (2) The facility of composition of tax in relation to compoundable goods under Section 7-D shall also be available in respect of State Development Tax. (3) The State Development Tax shall be adjustable in the monetary limit specified in the eligibility certificate issued under Section 4-A. (4) No State Development Tax shall be leviable on - (a) the newspapers and other goods or the dealers specified or notified under Section 4; (b) declared goods under Section 14 of the Central Sales Tax Act, 1956; (c) the goods liable for the payment of additional excise duty; (d) such goods as may be specified by notification by the State Government.? The section refers to the aggregate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the method for completion of the aggregate turnover for the purposes of levy of tax in such cases. This Court may refer to Section 18(1) read with explanation, which is relevant for our purposes, is being quoted herein below: ?18(1). Every dealer discontinuing business during the course of an assessment year whose average monthly turnover for the portion of the year ending with the discontinuance of the business is not less than one twelfth of rupees one lakh in case of manufacturers or one lakh fifty thousand rupees in case of other dealers or of such larger amount as may be notified under sub-section (2) of section 3 or whose turnover during such period is liable to tax under sub-section (3) of section 3 shall, within thirty days fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore came to an end on 31st December, 2007. The discontinuation of the business under the Trade Tax Act after 31.12.2007 was by operation of law. It is also not in dispute that for the period 01.01.2008 to 31.03.2008 the assessee has been assessed under the Value Added Tax and his liability for payment of tax has been determined under the said Act itself. The provision of the U.P. Trade Tax Act had not been applied in respect of the said period commencing from 01.01.2008. In view of the aforesaid, this Court finds no illegality in the order of the Tribunal, whereby the aggregate turnover of the assessee has been determined with reference to the provisions of Section 3(2) read with Section 18 of the Trade Tax Act for the period of 9 months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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