https://www.taxtmi.com/caselaws?id=163902 The court upheld the State's authority to levy sales tax on "silk fabrics and sarees made of natural silk" under the Kerala Value Added Tax Act, 2003, alongside excise duties, rejecting the petitioner's claims of arbitrariness and discrimination. It clarified that the tax was on manufacture and storage, not on sale or purchase, affirming the State's legislative competence. The court emphasized that the State could impose sales tax on goods covered by the Additional Duties of Excise Act, 1957, within prescribed limits, citing relevant constitutional provisions and previous case law. The writ appeal challenging the sales tax levy was dismissed. en-us Tue, 03 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163902 The court upheld the State's authority to levy sales tax on "silk fabrics and sarees made of natural silk" under the Kerala Value Added Tax Act, 2003, alongside excise duties, rejecting the petitioner's claims of arbitrariness and discrimination. It clarified that the tax was on manufacture and storage, not on sale or purchase, affirming the State's legislative competence. The court emphasized that the State could impose sales tax on goods covered by the Additional Duties of Excise Act, 1957, within prescribed limits, citing relevant constitutional provisions and previous case law. The writ appeal challenging the sales tax levy was dismissed. Case-Laws VAT and Sales Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163902