https://www.taxtmi.com/caselaws?id=162911 The Karnataka HC held that rule 20C(1)(c) of the Karnataka Sales Tax Rules is not a charging provision and does not, by itself, create tax liability. It was construed as a computational rule made to determine the extent of the concession available under section 19C of the Karnataka Sales Tax Act. Any grievance about an assessing authority's calculation of the concession was treated as a matter for the statutory appeal process, not as a basis to strike down the rule. The constitutional challenge therefore failed, and the rule was upheld as a valid provision operating within the concession scheme. en-us Sat, 30 Jul 2005 00:00:00 +0530 Tue, 18 Mar 2014 18:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162911 The Karnataka HC held that rule 20C(1)(c) of the Karnataka Sales Tax Rules is not a charging provision and does not, by itself, create tax liability. It was construed as a computational rule made to determine the extent of the concession available under section 19C of the Karnataka Sales Tax Act. Any grievance about an assessing authority's calculation of the concession was treated as a matter for the statutory appeal process, not as a basis to strike down the rule. The constitutional challenge therefore failed, and the rule was upheld as a valid provision operating within the concession scheme. Case-Laws VAT and Sales Tax Sat, 30 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162911