https://www.taxtmi.com/caselaws?id=159154 Withdrawal of a notification reducing turnover tax under section 8-A of the Karnataka Sales Tax Act, 1957 was within the State's delegated power, because the Act expressly permitted the Government to grant, vary, cancel or withdraw such reductions and the underlying tax rate was not altered. A Finance Minister's budget speech could not invalidate the notification, as it is only a proposal statement and has no independent legal force. Section 6-B, including staggered turnover tax rates based on turnover slabs, was upheld because prior binding decisions had rejected the constitutional challenge and turnover-based classification was found to be rational. en-us Tue, 30 Sep 1997 00:00:00 +0530 Sat, 16 Nov 2013 14:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159154 Withdrawal of a notification reducing turnover tax under section 8-A of the Karnataka Sales Tax Act, 1957 was within the State's delegated power, because the Act expressly permitted the Government to grant, vary, cancel or withdraw such reductions and the underlying tax rate was not altered. A Finance Minister's budget speech could not invalidate the notification, as it is only a proposal statement and has no independent legal force. Section 6-B, including staggered turnover tax rates based on turnover slabs, was upheld because prior binding decisions had rejected the constitutional challenge and turnover-based classification was found to be rational. Case-Laws VAT and Sales Tax Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159154