https://www.taxtmi.com/caselaws?id=161605 Section 7(1)(a) of the Kerala General Sales Tax Act, 1963 computes compounded tax with reference to the tax payable as conceded for the immediately preceding year, and the explanation confines that base to tax on sales turnover under section 5(1) and purchase turnover under section 5A. Surcharge, being levied under a separate statute and not falling within the Act's definition of tax, remains a distinct impost even though it is linked to sales tax. It cannot therefore be included in the tax figure used to calculate compounded tax, and any demand that adds surcharge to that base is not sustainable. en-us Thu, 04 Jul 2002 00:00:00 +0530 Sat, 01 Feb 2014 16:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161605 Section 7(1)(a) of the Kerala General Sales Tax Act, 1963 computes compounded tax with reference to the tax payable as conceded for the immediately preceding year, and the explanation confines that base to tax on sales turnover under section 5(1) and purchase turnover under section 5A. Surcharge, being levied under a separate statute and not falling within the Act's definition of tax, remains a distinct impost even though it is linked to sales tax. It cannot therefore be included in the tax figure used to calculate compounded tax, and any demand that adds surcharge to that base is not sustainable. Case-Laws VAT and Sales Tax Thu, 04 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161605