https://www.taxtmi.com/caselaws?id=164870 Exemption from basic sales tax on raw bathi under a notification issued for the relevant taxable turnover removed the statutory base for imposing additional tax on the same turnover. Because additional tax under section 6C is computed with reference to turnover otherwise liable to tax under section 6, 5B, 5C or 6, the Karnataka High Court held that once the principal levy under section 6 was exempted, the ancillary additional levy could not survive on that turnover. In the absence of any separate notification preserving the additional tax, the demand was not sustainable. en-us Fri, 30 Jul 2010 00:00:00 +0530 Mon, 29 Sep 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164870 Exemption from basic sales tax on raw bathi under a notification issued for the relevant taxable turnover removed the statutory base for imposing additional tax on the same turnover. Because additional tax under section 6C is computed with reference to turnover otherwise liable to tax under section 6, 5B, 5C or 6, the Karnataka High Court held that once the principal levy under section 6 was exempted, the ancillary additional levy could not survive on that turnover. In the absence of any separate notification preserving the additional tax, the demand was not sustainable. Case-Laws VAT and Sales Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164870