https://www.taxtmi.com/caselaws?id=162573 A levy on the sale of denatured spirit under the Karnataka Value Added Tax Act, 2003 was upheld as constitutionally valid because it fell within the State Legislature's taxing competence. The court held that the tax did not become unconstitutional merely because the rate was high, the petitioner alone was affected, or the levy incidentally influenced business viability and commercial conduct. It further held that oppressiveness arises only where a tax assumes a confiscatory character, which was not established. The challenges based on colourable exercise of power, discrimination, and infringement of freedom of trade therefore failed, and the amended VAT levy was sustained. en-us Fri, 15 Jun 2007 00:00:00 +0530 Mon, 10 Mar 2014 13:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162573 A levy on the sale of denatured spirit under the Karnataka Value Added Tax Act, 2003 was upheld as constitutionally valid because it fell within the State Legislature's taxing competence. The court held that the tax did not become unconstitutional merely because the rate was high, the petitioner alone was affected, or the levy incidentally influenced business viability and commercial conduct. It further held that oppressiveness arises only where a tax assumes a confiscatory character, which was not established. The challenges based on colourable exercise of power, discrimination, and infringement of freedom of trade therefore failed, and the amended VAT levy was sustained. Case-Laws VAT and Sales Tax Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162573