https://www.taxtmi.com/caselaws?id=158460 Section 5-A of the Andhra Pradesh General Sales Tax Act, 1957 was construed as fixing the rate of additional tax by reference to the dealer's total turnover and the category into which the dealer falls, not as authorising slabwise taxation of different portions of the same turnover. The provision creates turnover-based classes, including dealers above one crore, and once a dealer enters the higher category the applicable rate is determined on that total turnover as a whole. The turnover cannot be split into successive parts for applying different rates to separate segments. On that construction, the challenge to the levy failed. en-us Fri, 16 Jun 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158460 Section 5-A of the Andhra Pradesh General Sales Tax Act, 1957 was construed as fixing the rate of additional tax by reference to the dealer's total turnover and the category into which the dealer falls, not as authorising slabwise taxation of different portions of the same turnover. The provision creates turnover-based classes, including dealers above one crore, and once a dealer enters the higher category the applicable rate is determined on that total turnover as a whole. The turnover cannot be split into successive parts for applying different rates to separate segments. On that construction, the challenge to the levy failed. Case-Laws VAT and Sales Tax Fri, 16 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158460