https://www.taxtmi.com/caselaws?id=158516 Section 5-C of the Karnataka Sales Tax Act was held unconstitutional insofar as its use of "total turnover" brought within the tax base transactions in inter-State trade, outside the State, and in the course of import or export. The court reasoned that the State's taxing power under entry 54 of List II is restricted by article 286 and cannot extend to transactions beyond legislative competence. It also noted that the shift from "taxable turnover" to "total turnover" widened the levy unlawfully, and that a taxing provision must be tested by its text, not by contrary administrative understanding. en-us Tue, 21 Nov 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158516 Section 5-C of the Karnataka Sales Tax Act was held unconstitutional insofar as its use of "total turnover" brought within the tax base transactions in inter-State trade, outside the State, and in the course of import or export. The court reasoned that the State's taxing power under entry 54 of List II is restricted by article 286 and cannot extend to transactions beyond legislative competence. It also noted that the shift from "taxable turnover" to "total turnover" widened the levy unlawfully, and that a taxing provision must be tested by its text, not by contrary administrative understanding. Case-Laws VAT and Sales Tax Tue, 21 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158516