https://www.taxtmi.com/caselaws?id=161291 Section 6-B of the Karnataka Sales Tax Act was upheld because turnover tax was levied only on intra-State sales, while exempt inter-State, export and import turnover was used only to identify dealers and determine the applicable slab or rate. That inclusion did not, by itself, violate article 286, as no tax was imposed on constitutionally immune transactions. The Court also held that the constitutional challenge could not be reopened in a later writ petition because the petitioner had already raised the grievance in substance and was barred by constructive res judicata. The writ petitions therefore failed. en-us Fri, 11 Apr 2003 00:00:00 +0530 Mon, 13 Jan 2014 17:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161291 Section 6-B of the Karnataka Sales Tax Act was upheld because turnover tax was levied only on intra-State sales, while exempt inter-State, export and import turnover was used only to identify dealers and determine the applicable slab or rate. That inclusion did not, by itself, violate article 286, as no tax was imposed on constitutionally immune transactions. The Court also held that the constitutional challenge could not be reopened in a later writ petition because the petitioner had already raised the grievance in substance and was barred by constructive res judicata. The writ petitions therefore failed. Case-Laws VAT and Sales Tax Fri, 11 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161291