https://www.taxtmi.com/caselaws?id=127897 The Kerala High Court considered whether surcharge under section 3(1) of the Kerala Surcharge on Taxes Act, 1957 applied to the full turnover for the year 1957-58, including transactions made before the Act commenced on 1 September 1957. It held that the surcharge was linked to the tax payable for the relevant year, with the year functioning as the unit of levy. Because the charging provision operated on the tax for the whole assessment year, pre-commencement transactions were not excluded. The Court also stated that the levy was not retrospective merely because part of the factual base arose before commencement. en-us Wed, 16 Dec 1959 00:00:00 +0530 Fri, 22 Mar 2013 16:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127897 The Kerala High Court considered whether surcharge under section 3(1) of the Kerala Surcharge on Taxes Act, 1957 applied to the full turnover for the year 1957-58, including transactions made before the Act commenced on 1 September 1957. It held that the surcharge was linked to the tax payable for the relevant year, with the year functioning as the unit of levy. Because the charging provision operated on the tax for the whole assessment year, pre-commencement transactions were not excluded. The Court also stated that the levy was not retrospective merely because part of the factual base arose before commencement. Case-Laws VAT and Sales Tax Wed, 16 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127897