https://www.taxtmi.com/caselaws?id=251148 The court held that the respondent is liable to pay tax under Section 6B of the Karnataka Sales Tax Act, 1957. Despite arguments on the term "resale tax" and provisions of Section 5(3)(a), the court found the respondent's turnover fell within the taxable scope. The budget speech did not alter the statutory language, and the penalty for non-disclosure was upheld. The State's appeal was allowed, the respondent's writ petition was dismissed, and related sales tax revision petitions and appeals were also rejected, affirming the Tribunal's orders. en-us Mon, 17 Jun 2013 00:00:00 +0530 Fri, 05 Sep 2014 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251148 The court held that the respondent is liable to pay tax under Section 6B of the Karnataka Sales Tax Act, 1957. Despite arguments on the term "resale tax" and provisions of Section 5(3)(a), the court found the respondent's turnover fell within the taxable scope. The budget speech did not alter the statutory language, and the penalty for non-disclosure was upheld. The State's appeal was allowed, the respondent's writ petition was dismissed, and related sales tax revision petitions and appeals were also rejected, affirming the Tribunal's orders. Case-Laws VAT and Sales Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251148