https://www.taxtmi.com/caselaws?id=161504 Section 5-C of the Karnataka Sales Tax Act was upheld as an independent levy on transfer of the right to use goods; a mere tax levy did not, on the facts stated, directly and immediately restrain trade so Article 304(b) prior Presidential sanction was not required. The provision could not import the single-point exemption scheme applicable to absolute sales, and rule 6(4)(i) did not exempt lease rentals merely because the goods had earlier suffered tax. However, section 5-C was confined by constitutional limits and did not apply to deemed sales outside the State, or in the course of import, export, or inter-State trade. A beneficial departmental circular bound assessing authorities until withdrawn or superseded, and the later circular could not reopen final assessments. en-us Thu, 02 Aug 2001 00:00:00 +0530 Thu, 30 Jan 2014 15:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161504 Section 5-C of the Karnataka Sales Tax Act was upheld as an independent levy on transfer of the right to use goods; a mere tax levy did not, on the facts stated, directly and immediately restrain trade so Article 304(b) prior Presidential sanction was not required. The provision could not import the single-point exemption scheme applicable to absolute sales, and rule 6(4)(i) did not exempt lease rentals merely because the goods had earlier suffered tax. However, section 5-C was confined by constitutional limits and did not apply to deemed sales outside the State, or in the course of import, export, or inter-State trade. A beneficial departmental circular bound assessing authorities until withdrawn or superseded, and the later circular could not reopen final assessments. Case-Laws VAT and Sales Tax Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161504