https://www.taxtmi.com/caselaws?id=163396 A constitutional challenge to section 6D of the Karnataka Sales Tax Act failed because the petitioner did not establish the factual foundation needed to show that cess collections had already crossed the stated ceiling during the relevant period. The court noted that a declaration invalidating a taxing provision cannot be granted on assertion alone; clear evidence is required before Article 265 relief is available. On that basis, the request to quash the show cause notice also failed, and the levy proceedings remained undisturbed. en-us Thu, 01 Sep 2005 00:00:00 +0530 Tue, 01 Apr 2014 18:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163396 A constitutional challenge to section 6D of the Karnataka Sales Tax Act failed because the petitioner did not establish the factual foundation needed to show that cess collections had already crossed the stated ceiling during the relevant period. The court noted that a declaration invalidating a taxing provision cannot be granted on assertion alone; clear evidence is required before Article 265 relief is available. On that basis, the request to quash the show cause notice also failed, and the levy proceedings remained undisturbed. Case-Laws VAT and Sales Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163396