https://www.taxtmi.com/caselaws?id=155915 Levy of surcharge under section 6-C of the Karnataka Sales Tax Act did not amount to a change in the rate of tax, so section 8-A(3-A) was not attracted and the notification reducing tax on the goods remained effective. The surcharge operated as an addition to the tax payable, distinct from the tax rate itself, and the later amendment by Act No. 36 of 1986 was treated as clarificatory of that position. On that basis, the notice proposing reassessment lacked authority of law and was liable to be set aside. en-us Fri, 20 Jul 1990 00:00:00 +0530 Tue, 10 Sep 2013 18:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155915 Levy of surcharge under section 6-C of the Karnataka Sales Tax Act did not amount to a change in the rate of tax, so section 8-A(3-A) was not attracted and the notification reducing tax on the goods remained effective. The surcharge operated as an addition to the tax payable, distinct from the tax rate itself, and the later amendment by Act No. 36 of 1986 was treated as clarificatory of that position. On that basis, the notice proposing reassessment lacked authority of law and was liable to be set aside. Case-Laws VAT and Sales Tax Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155915