https://www.taxtmi.com/caselaws?id=156452 Section 5(4) of the Karnataka Sales Tax Act was challenged as vague and arbitrary, but the Court found the taxing scheme sufficiently clear. The definitions of "taxable turnover", "total turnover" and "turnover" under section 2 created no ambiguity, and the provision itself clearly identified the taxable event, the dealer liable to tax, the applicable rate and the measure of levy by reference to the Fourth Schedule. Applying the principle that a taxing provision is invalid only if the components of the levy are not clearly ascertainable, the Court rejected the Article 14 challenge. The associated assessment was therefore left undisturbed. en-us Tue, 28 Aug 1990 00:00:00 +0530 Thu, 19 Sep 2013 17:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156452 Section 5(4) of the Karnataka Sales Tax Act was challenged as vague and arbitrary, but the Court found the taxing scheme sufficiently clear. The definitions of "taxable turnover", "total turnover" and "turnover" under section 2 created no ambiguity, and the provision itself clearly identified the taxable event, the dealer liable to tax, the applicable rate and the measure of levy by reference to the Fourth Schedule. Applying the principle that a taxing provision is invalid only if the components of the levy are not clearly ascertainable, the Court rejected the Article 14 challenge. The associated assessment was therefore left undisturbed. Case-Laws VAT and Sales Tax Tue, 28 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156452