https://www.taxtmi.com/caselaws?id=160385 Sections 3-D and 3-E of the Tamil Nadu General Sales Tax Act were upheld as a valid special levy scheme for hotels, restaurants and jewellery dealers, with total turnover as the tax base. The classification was found to have an intelligible differentia and a rational nexus to revenue collection and simplification, so challenges based on Articles 14, 19(1)(g) and 265 failed. Section 2(1)(aa) of the Additional Sales Tax Act was held applicable because the turnover assessed under these provisions answered the description of taxable turnover. The court declined to read down "total turnover" or "shall", and rejected the plea that prior taxation amounted to double taxation. en-us Fri, 25 Aug 2000 00:00:00 +0530 Tue, 17 Dec 2013 14:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160385 Sections 3-D and 3-E of the Tamil Nadu General Sales Tax Act were upheld as a valid special levy scheme for hotels, restaurants and jewellery dealers, with total turnover as the tax base. The classification was found to have an intelligible differentia and a rational nexus to revenue collection and simplification, so challenges based on Articles 14, 19(1)(g) and 265 failed. Section 2(1)(aa) of the Additional Sales Tax Act was held applicable because the turnover assessed under these provisions answered the description of taxable turnover. The court declined to read down "total turnover" or "shall", and rejected the plea that prior taxation amounted to double taxation. Case-Laws VAT and Sales Tax Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160385