https://www.taxtmi.com/caselaws?id=155377 Section 5(2A) of the Kerala General Sales Tax Act was upheld as within the State Legislature's competence because the levy operated only on taxable turnover, even though dealer eligibility was determined by reference to total turnover. Earlier Supreme Court authority had accepted turnover-based classification for additional sales tax and surcharge provisions under entry 54 of List II, provided transactions protected by article 286 were not themselves taxed. Applying that principle, the court found the impugned provision did not exceed the State's taxing power, and the constitutional challenges under articles 19(1)(g) and 300A also failed. en-us Tue, 17 Nov 1987 00:00:00 +0530 Tue, 03 Sep 2013 18:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155377 Section 5(2A) of the Kerala General Sales Tax Act was upheld as within the State Legislature's competence because the levy operated only on taxable turnover, even though dealer eligibility was determined by reference to total turnover. Earlier Supreme Court authority had accepted turnover-based classification for additional sales tax and surcharge provisions under entry 54 of List II, provided transactions protected by article 286 were not themselves taxed. Applying that principle, the court found the impugned provision did not exceed the State's taxing power, and the constitutional challenges under articles 19(1)(g) and 300A also failed. Case-Laws VAT and Sales Tax Tue, 17 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155377