https://www.taxtmi.com/caselaws?id=161296 A surcharge imposed under section 15-1A of the Bombay Sales Tax Act, 1959 was treated as a separate statutory levy and not as an enlargement of a concessional sales tax exemption under section 41. The exemption notification limited the basic tax burden, but it did not exclude the independently created surcharge applicable to the relevant class of manufacturers. The court also found no error in the assessing authorities' computation of the surcharge on the tax payable, as the factual findings and working adopted were sound. The levy and its calculation were therefore upheld, and the writ petitions failed. en-us Tue, 30 Jul 2002 00:00:00 +0530 Mon, 13 Jan 2014 18:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161296 A surcharge imposed under section 15-1A of the Bombay Sales Tax Act, 1959 was treated as a separate statutory levy and not as an enlargement of a concessional sales tax exemption under section 41. The exemption notification limited the basic tax burden, but it did not exclude the independently created surcharge applicable to the relevant class of manufacturers. The court also found no error in the assessing authorities' computation of the surcharge on the tax payable, as the factual findings and working adopted were sound. The levy and its calculation were therefore upheld, and the writ petitions failed. Case-Laws VAT and Sales Tax Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161296