https://www.taxtmi.com/caselaws?id=157557 Section 5-A of the Andhra Pradesh General Sales Tax Act was construed as a clear levy on total turnover, including liquor turnover, even where part of that turnover was taxed under other provisions. The Statement of Objects and Reasons could not narrow the charging language. The deduction used to compute liquor tax under section 5 and the Sixth Schedule was only a measure for that levy and did not operate as an exemption from turnover tax. The differential exemption treatment for goods exempt under section 9 did not establish discrimination under article 14, since exemption is a matter of legislative policy and no constitutional infirmity was shown. en-us Tue, 01 Feb 1994 00:00:00 +0530 Mon, 07 Oct 2013 18:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157557 Section 5-A of the Andhra Pradesh General Sales Tax Act was construed as a clear levy on total turnover, including liquor turnover, even where part of that turnover was taxed under other provisions. The Statement of Objects and Reasons could not narrow the charging language. The deduction used to compute liquor tax under section 5 and the Sixth Schedule was only a measure for that levy and did not operate as an exemption from turnover tax. The differential exemption treatment for goods exempt under section 9 did not establish discrimination under article 14, since exemption is a matter of legislative policy and no constitutional infirmity was shown. Case-Laws VAT and Sales Tax Tue, 01 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157557