https://www.taxtmi.com/caselaws?id=158511 Declared goods under the Bengal Finance (Sales Tax) Act, 1941 remain subject to the ceiling in section 15(a) of the Central Sales Tax Act, 1956 and article 286(3) of the Constitution. Turnover tax is treated as another form of sales tax, so the 4 per cent limit applies to the aggregate tax burden and not to sales tax and turnover tax separately. The amended levy can operate only if the proviso to section 6B(3), rule 3(2A)(6) and related computation safeguards are applied so that the net tax payable on declared goods does not exceed the prescribed ceiling. en-us Thu, 13 Apr 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158511 Declared goods under the Bengal Finance (Sales Tax) Act, 1941 remain subject to the ceiling in section 15(a) of the Central Sales Tax Act, 1956 and article 286(3) of the Constitution. Turnover tax is treated as another form of sales tax, so the 4 per cent limit applies to the aggregate tax burden and not to sales tax and turnover tax separately. The amended levy can operate only if the proviso to section 6B(3), rule 3(2A)(6) and related computation safeguards are applied so that the net tax payable on declared goods does not exceed the prescribed ceiling. Case-Laws VAT and Sales Tax Thu, 13 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158511