https://www.taxtmi.com/caselaws?id=156452 Section 5(4) of the Karnataka Sales Tax Act was examined for alleged vagueness and arbitrariness. The provision, read with the definitions of taxable turnover, total turnover and turnover, clearly identifies the taxable event, the dealer liable, the tax rate and the measure of levy through the Fourth Schedule. A taxing provision becomes invalid for vagueness only where these essential components cannot be clearly ascertained. The challenge based on rule 6 lacked substance. Section 5(4) was therefore treated as constitutionally valid and not violative of Article 14, with no interference in the assessment made under it. 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 examined for alleged vagueness and arbitrariness. The provision, read with the definitions of taxable turnover, total turnover and turnover, clearly identifies the taxable event, the dealer liable, the tax rate and the measure of levy through the Fourth Schedule. A taxing provision becomes invalid for vagueness only where these essential components cannot be clearly ascertained. The challenge based on rule 6 lacked substance. Section 5(4) was therefore treated as constitutionally valid and not violative of Article 14, with no interference in the assessment made under it. Case-Laws VAT and Sales Tax Tue, 28 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156452