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Payment of Surcharge under Composition of Tax Scheme

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2014-VIL-341-MP

M/s NARMADA TRANSMISSION PVT LTD Vs STATE OF MADHYA PRADESH

Madhya Pradesh Commercial Tax Act, 1994 – Surcharge - Composition of tax scheme – Demand for payment of surcharge under Section 10A – HELD - Once the composition under the aforesaid provision is permitted then all taxes, which include surcharge under Section 10 A is deemed to have been paid and no further surcharge is liable to be paid. Accordingly, we have no doubt that once the petitioner is permitted composition of tax under Section 19 (1)(a), then no liability to pay any surcharge under Section 10 A would arise, as surcharge payable under Section 10 A is nothing but a tax payable under the Act, it is only one way of enhancement of the tax - Respondents are demanding surcharge under Section 10 A on the assumption that the surcharge is not a tax but a payment over and above the tax. This contention of the respondents is contrary to the meaning of 'surcharge' as laid down by the Apex Court – The orders impugned are quashed - Assessee petition allowed

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