https://www.taxtmi.com/caselaws?id=156328 A turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941 was treated as a sales tax measure and not as a tax on income. The Tribunal accepted that the constitutional objections under articles 14, 19(1)(g), 301 and 304 had already been considered and rejected in the earlier binding view relied on, and held that the levy did not become invalid merely because it affected business transactions. The Supreme Court decision cited was found inapplicable because the levy under section 6B was not of the same character as the cess considered there. The constitutional challenge therefore failed and the levy was upheld. en-us Thu, 31 Aug 1989 00:00:00 +0530 Wed, 18 Sep 2013 15:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156328 A turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941 was treated as a sales tax measure and not as a tax on income. The Tribunal accepted that the constitutional objections under articles 14, 19(1)(g), 301 and 304 had already been considered and rejected in the earlier binding view relied on, and held that the levy did not become invalid merely because it affected business transactions. The Supreme Court decision cited was found inapplicable because the levy under section 6B was not of the same character as the cess considered there. The constitutional challenge therefore failed and the levy was upheld. Case-Laws VAT and Sales Tax Thu, 31 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156328