https://www.taxtmi.com/caselaws?id=154319 Section 4-A of the Jammu and Kashmir General Sales Tax Act was treated as constitutionally valid because surcharge is an additional tax on sales rather than income, and no factual basis established that the levy exceeded constitutional or statutory limits for specified goods. For the pre-amendment period, surcharge required an affirmative finding that turnover exceeded the prescribed threshold in every relevant year. The later amendment changing the condition to turnover exceeding the threshold in any year operated only from its effective date. Without the required finding, surcharge could not be presumed or sustained; the assessment required fresh determination under strict construction of the fiscal provision. en-us Mon, 24 Dec 1984 00:00:00 +0530 Sat, 17 Aug 2013 12:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154319 Section 4-A of the Jammu and Kashmir General Sales Tax Act was treated as constitutionally valid because surcharge is an additional tax on sales rather than income, and no factual basis established that the levy exceeded constitutional or statutory limits for specified goods. For the pre-amendment period, surcharge required an affirmative finding that turnover exceeded the prescribed threshold in every relevant year. The later amendment changing the condition to turnover exceeding the threshold in any year operated only from its effective date. Without the required finding, surcharge could not be presumed or sustained; the assessment required fresh determination under strict construction of the fiscal provision. Case-Laws VAT and Sales Tax Mon, 24 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154319