https://www.taxtmi.com/caselaws?id=102220 An amended additional sales tax that merely changes the computation base from tax assessed under the general sales tax law to taxable turnover remains a tax on sales and does not exceed legislative competence. A slab-based levy classified by turnover is constitutionally permissible because differential turnover provides a rational basis for graded taxation and reflects capacity to pay, so the equality challenge fails. The levy also does not become invalid merely because it burdens business or limits passing the incidence to consumers, and no confiscatory effect or unreasonable restraint on trade was shown. en-us Tue, 16 Oct 1984 00:00:00 +0530 Thu, 12 Sep 2013 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102220 An amended additional sales tax that merely changes the computation base from tax assessed under the general sales tax law to taxable turnover remains a tax on sales and does not exceed legislative competence. A slab-based levy classified by turnover is constitutionally permissible because differential turnover provides a rational basis for graded taxation and reflects capacity to pay, so the equality challenge fails. The levy also does not become invalid merely because it burdens business or limits passing the incidence to consumers, and no confiscatory effect or unreasonable restraint on trade was shown. Case-Laws VAT and Sales Tax Tue, 16 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102220