https://www.taxtmi.com/caselaws?id=162622 Section 16B imposed turnover tax on dealers already liable under the sales tax regime and was not shown to involve hostile discrimination, irrational classification, or an unreasonable restriction on trade; the constitutional challenge under Articles 14 and 19(1)(g) failed. Revival incentives exempted only sales tax and purchase tax, while turnover tax was introduced later as a distinct statutory levy and was not clearly covered by the exemption promise. Promissory estoppel could not prevent recovery because no clear, authorised promise extended to turnover tax. The turnover tax demand therefore remained enforceable. en-us Tue, 11 Jul 2006 00:00:00 +0530 Tue, 11 Mar 2014 16:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162622 Section 16B imposed turnover tax on dealers already liable under the sales tax regime and was not shown to involve hostile discrimination, irrational classification, or an unreasonable restriction on trade; the constitutional challenge under Articles 14 and 19(1)(g) failed. Revival incentives exempted only sales tax and purchase tax, while turnover tax was introduced later as a distinct statutory levy and was not clearly covered by the exemption promise. Promissory estoppel could not prevent recovery because no clear, authorised promise extended to turnover tax. The turnover tax demand therefore remained enforceable. Case-Laws VAT and Sales Tax Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162622