https://www.taxtmi.com/caselaws?id=153993 A notice demanding additional tax under the Central Sales Tax Act, 1956 lacked statutory foundation because that Act contains no provision authorising such levy. The authority's power to levy additional tax could arise only under section 6B of the Karnataka Sales Tax Act, 1957, which governs additional tax on turnover under the State enactment. Accordingly, the impugned notice was quashed to the extent it proceeded under the Central Act, but liberty was reserved to issue a fresh notice for additional tax lawfully recoverable under section 6B of the State Act. en-us Fri, 02 Apr 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153993 A notice demanding additional tax under the Central Sales Tax Act, 1956 lacked statutory foundation because that Act contains no provision authorising such levy. The authority's power to levy additional tax could arise only under section 6B of the Karnataka Sales Tax Act, 1957, which governs additional tax on turnover under the State enactment. Accordingly, the impugned notice was quashed to the extent it proceeded under the Central Act, but liberty was reserved to issue a fresh notice for additional tax lawfully recoverable under section 6B of the State Act. Case-Laws VAT and Sales Tax Fri, 02 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153993