https://www.taxtmi.com/caselaws?id=160848 A notification reducing the rate of tax under the Kerala General Sales Tax Act applied only to the basic tax expressly covered by it and did not extend to additional sales tax levied separately under section 5D. Section 5D created an independent levy computed as an extra charge on the tax payable under sections 5 and 5A, so the concessional rate could not be used to reduce that additional component unless the notification expressly so provided. The Commissioner's clarification was therefore legally correct, and the challenge failed on merits. en-us Mon, 18 Feb 2002 00:00:00 +0530 Wed, 25 Dec 2013 16:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160848 A notification reducing the rate of tax under the Kerala General Sales Tax Act applied only to the basic tax expressly covered by it and did not extend to additional sales tax levied separately under section 5D. Section 5D created an independent levy computed as an extra charge on the tax payable under sections 5 and 5A, so the concessional rate could not be used to reduce that additional component unless the notification expressly so provided. The Commissioner's clarification was therefore legally correct, and the challenge failed on merits. Case-Laws VAT and Sales Tax Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160848