https://www.taxtmi.com/caselaws?id=262874 Surcharge under section 5(1C) of the Punjab General Sales Tax Act was treated as payable on taxable turnover and, absent any express exclusion in the exemption scheme, was held to form part of the annual tax burden adjustable against exemption entitlement; the surcharge point was decided against the assessee. For sales claimed to be of three wheelers, the benefit of the second proviso to section 5(1C) was denied because the assessee failed to prove that the disputed sales fell within that category. Penalty under section 23 was also sustained because the assessee had been given an opportunity to explain and did not respond, so the absence of a separate notice did not vitiate the order. en-us Wed, 09 Apr 2014 00:00:00 +0530 Fri, 21 Aug 2015 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262874 Surcharge under section 5(1C) of the Punjab General Sales Tax Act was treated as payable on taxable turnover and, absent any express exclusion in the exemption scheme, was held to form part of the annual tax burden adjustable against exemption entitlement; the surcharge point was decided against the assessee. For sales claimed to be of three wheelers, the benefit of the second proviso to section 5(1C) was denied because the assessee failed to prove that the disputed sales fell within that category. Penalty under section 23 was also sustained because the assessee had been given an opportunity to explain and did not respond, so the absence of a separate notice did not vitiate the order. Case-Laws VAT and Sales Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262874