https://www.taxtmi.com/caselaws?id=157627 The commentary examines turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941 and explains that the levy on declared goods such as rice is structured as a single-stage sales tax, with rule 3(2A) preventing repeat taxation where tax has already been paid on a prior West Bengal sale. It states that the distinction between imported rice and locally purchased rice depends on whether the first taxable sale has already suffered tax, not on origin, and that the levy does not impede free trade under articles 301, 303 or 304(a). It further notes that graduated turnover slabs under section 6B(3) are treated as a valid economic classification under articles 14 and 19(1)(g), and that section 10A applies interest from statutory dates, not merely from assessment. en-us Fri, 26 Mar 1993 00:00:00 +0530 Tue, 08 Oct 2013 17:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157627 The commentary examines turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941 and explains that the levy on declared goods such as rice is structured as a single-stage sales tax, with rule 3(2A) preventing repeat taxation where tax has already been paid on a prior West Bengal sale. It states that the distinction between imported rice and locally purchased rice depends on whether the first taxable sale has already suffered tax, not on origin, and that the levy does not impede free trade under articles 301, 303 or 304(a). It further notes that graduated turnover slabs under section 6B(3) are treated as a valid economic classification under articles 14 and 19(1)(g), and that section 10A applies interest from statutory dates, not merely from assessment. Case-Laws VAT and Sales Tax Fri, 26 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157627