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of <h1>Court upholds turnover tax decision, rejects additional deductions, emphasizes Sec.6-B provisions</h1> The Court upheld the assessing authority's decision to levy turnover tax on total turnover at higher rates, dismissing the petitioner's challenge. It ... - Issues Involved: Interpretation of Sec.6-B of the KST Act regarding the levy of turnover tax on total turnover.Summary:The petitioner challenged the assessment orders increasing the rate of turnover tax on total turnover for multiple years. The assessing authority levied higher rates than what the petitioner admitted, leading to appeals and subsequent dismissals. The petitioner contended that the authorities erred in including exempted turnover in the total turnover and argued for a re-consideration based on relevant case laws, including the Supreme Court's judgment in B.P. Automobiles Vs. State of Karnataka.Upon review, the Court examined the definition of total turnover under Sec.2(1)(u-2) of the Act and Sec.6-B for the petitioner's case. It was noted that deductions from total turnover, except those specified under Rule 6, were not permissible under Sec.6-B. Referring to previous judgments, the Court emphasized that no further deductions beyond what is provided under Sec.6-B were allowed by law.The Court cited precedents such as S.N.Guggari & Co., Vs. Commissioner of Commercial Taxes, highlighting that exemptions under other provisions of the Act do not affect the liability under Sec.6-B. The Court rejected the petitioner's argument for additional deductions not covered by Rule 6, affirming the decisions of the lower authorities.While the petitioner relied on judgments like A.V.Fernandez Vs. The State of Kerala and B.P. Automobiles Vs. State of Karnataka, the Court found these cases inapplicable due to the specific rules governing total turnover in the present scenario. Consequently, the Court upheld the orders, rejecting the petitioner's claims and answering the questions of law against the assessee.
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