https://www.taxtmi.com/caselaws?id=160615 The enhanced registration levy under section 10A of the Karnataka Sales Tax Act was upheld as a fee, not a tax, because it bore a broad and reasonable correlation to services such as verification of tax collection, maintenance and cross-checking of forms and accounts, and compliance supervision. The Court accepted that exact quid pro quo was unnecessary and that the higher turnover threshold and administrative costs were relevant to the quantum. The renewal fee under section 10A(5) was also upheld because renewal was treated as a fresh licence after expiry, attracting the same service rationale; the challenge to the fee structure failed in full. en-us Mon, 30 Mar 1998 00:00:00 +0530 Fri, 20 Dec 2013 18:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160615 The enhanced registration levy under section 10A of the Karnataka Sales Tax Act was upheld as a fee, not a tax, because it bore a broad and reasonable correlation to services such as verification of tax collection, maintenance and cross-checking of forms and accounts, and compliance supervision. The Court accepted that exact quid pro quo was unnecessary and that the higher turnover threshold and administrative costs were relevant to the quantum. The renewal fee under section 10A(5) was also upheld because renewal was treated as a fresh licence after expiry, attracting the same service rationale; the challenge to the fee structure failed in full. Case-Laws VAT and Sales Tax Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160615