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TMI Blog2017 (12) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... n also verify the same, it does not entitle the petitioner-assessee to claim blanket benefit of composition under Section 15 of the Act. If the State does not intend to give the benefit of composition to the Dealer selling liquor, it can certainly do so and no valid challenge can be made to the same - The petitioner Dealer cannot compel the Respondent-Department to grant such composition benefit, while maintaining the common registration and also simultaneously carry on the business of the goods or commodities like liquor which is specifically prohibited under Rule 135(4) of the Rules for availing such benefit. Petition dismissed - decided against Petitioner. - Writ Petition Nos. 44574-44575 of 2015(T-RES) - - - Dated:- 7-11-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over of the Dealer into taxable turnovers for eligible commodities and taxable turnovers for ineligible commodities and therefore the Composition Scheme entirely cannot be denied to the petitioner-assessee on the ground of selling of liquor in one of its Divisions namely, in 3-Star Hotel in view of Rule 135(4) of the Rules. 5. On the other hand, learned counsel for the Respondent-Department Mr.T.K.Vedamurthy submitted before the Court that in view of violation of Rule 135(4) of the Rules, since the assessee admittedly sells not only liquor in its 3-Star Hotel but other commodities like umbrellas, garments, toys, soft drinks, etc. which are not covered by the provisions of Section 15 of the Act, therefore, the Respondent Assessing Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of tax . (6) Notwithstanding anything contained in this Act, where a dealer is a body corporate and has more than one place of business, Commissioner may, subject to such conditions as may be prescribed and with the consent of the dealer, treat each of such places of business as a separate unit for the purposes of levy, assessment and collection of tax and thereupon all the provisions of this Act regarding registration, filing of returns, assessment and collection of tax, shall apply as if each of such places of business is a separate unit. 135. Conditions of Scheme A dealer opting to pay tax by way of composition under Section 15, shall satisfy the following conditions.- (4) He shall not be a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Legislature has wide latitude to select the objects for taxation and restrict the concession or exemption by the conditions imposed by it. If the State does not intend to give the benefit of composition to the Dealer selling liquor, it can certainly do so and no valid challenge can be made to the same. 9. If the Dealer has composite business of selling liquor also it is the choice of the Dealer to avail the benefit of composition under Section 15 of the Act or not while getting the common registration for all its Units or not. If the Dealer intends to avail the benefit of Composition Scheme under Section 15 of the Act for the eligible goods and eligible businesses, it can certainly apply for separate registrations of such Units or bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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