https://www.taxtmi.com/caselaws?id=161553 Tax payable at the compounded rate under section 7(1)(a) of the Kerala General Sales Tax Act is computed only by reference to tax under that Act. Surcharge levied under the Kerala Surcharge on Taxes Act is an independent levy, even though it is measured with reference to sales tax, and cannot be read into the compounding formula unless the statute expressly includes it. Accordingly, surcharge paid in the preceding year cannot be added while computing compounded tax for dealers in gold or silver ornaments. The interpretation is supported by earlier authority on the same provision, while decisions on the character or validity of surcharge do not expand the scope of the compounding section. en-us Fri, 20 Dec 2002 00:00:00 +0530 Fri, 31 Jan 2014 16:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161553 Tax payable at the compounded rate under section 7(1)(a) of the Kerala General Sales Tax Act is computed only by reference to tax under that Act. Surcharge levied under the Kerala Surcharge on Taxes Act is an independent levy, even though it is measured with reference to sales tax, and cannot be read into the compounding formula unless the statute expressly includes it. Accordingly, surcharge paid in the preceding year cannot be added while computing compounded tax for dealers in gold or silver ornaments. The interpretation is supported by earlier authority on the same provision, while decisions on the character or validity of surcharge do not expand the scope of the compounding section. Case-Laws VAT and Sales Tax Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161553