From The Hindu
Center-Left Owned by Kasturi & Sons Ltd.Cess levied as increment to sales tax remains within State’s scope, says Supreme Court
What's behind this
The Supreme Court, in a seven‑judge Constitution Bench, upheld the validity of states imposing additional taxes, surcharges and cesses calculated as a percentage of sales or purchase tax under the pre‑GST regime, stating that such levies remain within state scope. The bench observed that the reference, nearly 27 years old, has become academic after GST subsumed sales tax, and noted that the sales‑tax regime has evolved with the introduction of VAT and GST.
AI-generated overview from 2 outlets. It summarises their reporting and adds no reporting of its own.
What each side is saying
One outlet's own words from each side of the spectrum. Quoted, not summarised.
-
left · 1 outlet
But the Constitution Bench notes that sales tax regime has changed with VAT and GST over the years
-
right · 1 outlet
The Supreme Court has upheld the validity of states imposing additional taxes, surcharges and cesses calculated as a percentage of sales or purchase tax under the pre-GST regime. A seven-judge Constitution Bench said the nearly 27-year-old reference had become academic after GST subsumed sales tax…
RSS excerpt
But the Constitution Bench notes that sales tax regime has changed with VAT and GST over the years
