https://www.taxtmi.com/caselaws?id=151199 An amended purchase tax provision in the Karnataka Sales Tax Act was upheld because it was materially similar to a provision already approved by the Supreme Court, so the constitutional challenge failed. On turnover, transport charges were treated as part of sale price where the assessment showed the sales took place at destination and price and quantity were worked out after transportation. The court declined to disturb that factual finding in writ jurisdiction under articles 226 and 227, noting that any challenge to the assessment should have been pursued through the appellate remedy. en-us Mon, 01 Mar 1976 00:00:00 +0530 Sat, 01 Jun 2013 15:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151199 An amended purchase tax provision in the Karnataka Sales Tax Act was upheld because it was materially similar to a provision already approved by the Supreme Court, so the constitutional challenge failed. On turnover, transport charges were treated as part of sale price where the assessment showed the sales took place at destination and price and quantity were worked out after transportation. The court declined to disturb that factual finding in writ jurisdiction under articles 226 and 227, noting that any challenge to the assessment should have been pursued through the appellate remedy. Case-Laws VAT and Sales Tax Mon, 01 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151199