https://www.taxtmi.com/caselaws?id=158336 Under the Karnataka Sales Tax Act, the sale price and turnover for a multi-point levy include the sales tax component collected by the selling dealer, so that amount is treated as part of the turnover that has borne levy for purposes of the proviso to section 5(1-A). The exempting notification under section 8-A(1)(b) was held not to prejudice the petitioners because it did not alter their ultimate tax liability. A purported clarification not issued in the statutory manner under section 3-A was held to lack binding force and could not control assessments. en-us Wed, 18 Jan 1995 00:00:00 +0530 Mon, 21 Oct 2013 15:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158336 Under the Karnataka Sales Tax Act, the sale price and turnover for a multi-point levy include the sales tax component collected by the selling dealer, so that amount is treated as part of the turnover that has borne levy for purposes of the proviso to section 5(1-A). The exempting notification under section 8-A(1)(b) was held not to prejudice the petitioners because it did not alter their ultimate tax liability. A purported clarification not issued in the statutory manner under section 3-A was held to lack binding force and could not control assessments. Case-Laws VAT and Sales Tax Wed, 18 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158336