https://www.taxtmi.com/article/detailed?id=1707 A statutory provision and corresponding notification that impose a lump-sum sales tax on brick kiln owners measured solely by production capacity (number of "ghoris") remove the element of sale from the tax incidence. By taxing capacity rather than actual sales, the provision exceeds the State Legislature's competence to levy a tax tied to sale or purchase of goods and was held ultra vires of Article 246 read with the State List; a similar VAT notification is thereby constitutionally questionable. en-us Fri, 04 May 2012 07:51:30 +0530 Fri, 04 May 2012 12:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1707 A statutory provision and corresponding notification that impose a lump-sum sales tax on brick kiln owners measured solely by production capacity (number of "ghoris") remove the element of sale from the tax incidence. By taxing capacity rather than actual sales, the provision exceeds the State Legislature's competence to levy a tax tied to sale or purchase of goods and was held ultra vires of Article 246 read with the State List; a similar VAT notification is thereby constitutionally questionable. Articles Value Added Tax - VAT and CST Fri, 04 May 2012 07:51:30 +0530 https://www.taxtmi.com/article/detailed?id=1707