https://www.taxtmi.com/caselaws?id=155781 A sales tax exemption under a notification covered the tax payable on specified turnover, so the goods were not outside assessment altogether; tax had first to be computed under the charging provisions and then reduced under the concession. Additional sales tax, as an increment on sales tax, could be included in the notional computation for exemption purposes. Surcharge, however, was not independently leviable where sales tax liability was fully exempt for the year, because it depended on an underlying tax liability. For working out the ceiling on cumulative tax concession, the assessing authority could aggregate sales tax, additional sales tax and surcharge only for the limited purpose of computation. en-us Fri, 17 Feb 1989 00:00:00 +0530 Sat, 07 Sep 2013 16:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155781 A sales tax exemption under a notification covered the tax payable on specified turnover, so the goods were not outside assessment altogether; tax had first to be computed under the charging provisions and then reduced under the concession. Additional sales tax, as an increment on sales tax, could be included in the notional computation for exemption purposes. Surcharge, however, was not independently leviable where sales tax liability was fully exempt for the year, because it depended on an underlying tax liability. For working out the ceiling on cumulative tax concession, the assessing authority could aggregate sales tax, additional sales tax and surcharge only for the limited purpose of computation. Case-Laws VAT and Sales Tax Fri, 17 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155781