https://www.taxtmi.com/caselaws?id=144204 Composition of offences under the Mysore Sales Tax Act was treated as available even where a dealer wholly failed to issue bills or cash memoranda, because the omission itself constituted a contravention and the penal mechanism could still be worked out by reference to the amount that should have been entered. The article also notes that the turnover-based distinction in section 27, applying a higher billing obligation to dealers exceeding Rs. 20,000 turnover, was regarded as a permissible legislative classification with a rational link to assessment and tax computation, and therefore not violative of Article 14. The governing principle stated is purposive construction of taxing provisions and rational classification. en-us Thu, 23 Feb 1967 00:00:00 +0530 Mon, 22 Apr 2013 15:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144204 Composition of offences under the Mysore Sales Tax Act was treated as available even where a dealer wholly failed to issue bills or cash memoranda, because the omission itself constituted a contravention and the penal mechanism could still be worked out by reference to the amount that should have been entered. The article also notes that the turnover-based distinction in section 27, applying a higher billing obligation to dealers exceeding Rs. 20,000 turnover, was regarded as a permissible legislative classification with a rational link to assessment and tax computation, and therefore not violative of Article 14. The governing principle stated is purposive construction of taxing provisions and rational classification. Case-Laws VAT and Sales Tax Thu, 23 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144204