https://www.taxtmi.com/article/detailed?id=1743 Sales tax is a levy on the event of sale of taxable goods and must be measured by taxable turnover or quantified sale; mere production capacity does not constitute the taxable base. Legislative measures imposing lump sum levies calculated solely by production capacity, as applied to brick kiln owners, lack the required nexus to sale and raise constitutional competence concerns under the State List when characterised as a sales tax. Similar VAT notifications based on production capacity attract comparable objections. en-us Sat, 26 May 2012 11:30:53 +0530 Sat, 26 May 2012 11:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1743 Sales tax is a levy on the event of sale of taxable goods and must be measured by taxable turnover or quantified sale; mere production capacity does not constitute the taxable base. Legislative measures imposing lump sum levies calculated solely by production capacity, as applied to brick kiln owners, lack the required nexus to sale and raise constitutional competence concerns under the State List when characterised as a sales tax. Similar VAT notifications based on production capacity attract comparable objections. Articles Value Added Tax - VAT and CST Sat, 26 May 2012 11:30:53 +0530 https://www.taxtmi.com/article/detailed?id=1743