https://www.taxtmi.com/caselaws?id=155813 Turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941 and section 4AAA of the West Bengal Sales Tax Act, 1954 is treated as an additional levy on sales within the State taxing field, not as a tax on income. The restriction preventing dealers from passing the tax on to purchasers does not alter its character or invalidate the levy. Classification by gross turnover is upheld as a reasonable fiscal criterion, and challenges based on articles 254, 14, 19(1)(g), 301 and 51A are rejected. Non-taxable or non-leviable sales may also be included in gross turnover for determining liability to the turnover tax. en-us Wed, 24 Feb 1988 00:00:00 +0530 Sat, 07 Sep 2013 18:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155813 Turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941 and section 4AAA of the West Bengal Sales Tax Act, 1954 is treated as an additional levy on sales within the State taxing field, not as a tax on income. The restriction preventing dealers from passing the tax on to purchasers does not alter its character or invalidate the levy. Classification by gross turnover is upheld as a reasonable fiscal criterion, and challenges based on articles 254, 14, 19(1)(g), 301 and 51A are rejected. Non-taxable or non-leviable sales may also be included in gross turnover for determining liability to the turnover tax. Case-Laws VAT and Sales Tax Wed, 24 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155813