https://www.taxtmi.com/caselaws?id=251148 Section 6B of the Karnataka Sales Tax Act operated as an independent charging provision for turnover not liable under sections 5, 5A, 5B, 5C or 6, so turnover covered by the second and third provisos to section 5(3)(a) was still taxable under section 6B. The provisos to section 5(3)(a) were confined to that provision and the legal fiction created there could not be extended to defeat a separate levy. The caption describing section 6B as resale tax, and the budget speech, could not limit the plain text of an unambiguous charging provision. The tenth proviso to section 6B was also held inapplicable, leaving the assessees liable. 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 Section 6B of the Karnataka Sales Tax Act operated as an independent charging provision for turnover not liable under sections 5, 5A, 5B, 5C or 6, so turnover covered by the second and third provisos to section 5(3)(a) was still taxable under section 6B. The provisos to section 5(3)(a) were confined to that provision and the legal fiction created there could not be extended to defeat a separate levy. The caption describing section 6B as resale tax, and the budget speech, could not limit the plain text of an unambiguous charging provision. The tenth proviso to section 6B was also held inapplicable, leaving the assessees liable. Case-Laws VAT and Sales Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251148