From The Economic Times
Center-Right Owned by Bennett, Coleman & Co.SC upholds states’ power to levy additional sales tax, surcharge under pre-GST regime
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.
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left · 1 outlet
But the Constitution Bench notes that sales tax regime has changed with VAT and GST over the years
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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
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…
