https://www.taxtmi.com/caselaws?id=154530 Section 6C of the Karnataka Sales Tax Act, 1957, which imposed a surcharge on tax payable under the Act, was examined against article 271 of the Constitution. The court reasoned that Parliament's power to levy surcharge for Union purposes under article 271 does not limit the State Legislature's plenary competence under article 246 over List II subjects. A surcharge on sales tax remains part of the State levy on sale or purchase and does not change its character into a Union tax. Section 6C, operating only on taxes imposed under the State Act, was therefore within Karnataka's legislative competence and constitutionally valid. en-us Thu, 07 Jun 1984 00:00:00 +0530 Fri, 23 Aug 2013 14:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154530 Section 6C of the Karnataka Sales Tax Act, 1957, which imposed a surcharge on tax payable under the Act, was examined against article 271 of the Constitution. The court reasoned that Parliament's power to levy surcharge for Union purposes under article 271 does not limit the State Legislature's plenary competence under article 246 over List II subjects. A surcharge on sales tax remains part of the State levy on sale or purchase and does not change its character into a Union tax. Section 6C, operating only on taxes imposed under the State Act, was therefore within Karnataka's legislative competence and constitutionally valid. Case-Laws VAT and Sales Tax Thu, 07 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154530