https://www.taxtmi.com/caselaws?id=183551 The Karnataka High Court upheld the Karnataka Value Added Tax amendment and the related notification, finding that the State had legislative competence to tax sale of liquor as goods under Entry 54 of List II. It held that the exemption scheme under Section 5(1) permitted conditions and restrictions, and that the notification operated on liquor sales rather than on dealers personally. The Court also accepted the classification based on licence category, area of operation, and value addition as rationally connected to the object of augmenting revenue, and found no hostile discrimination under Article 14. The writ petitions were therefore dismissed and the levy and notification sustained as constitutionally valid. en-us Wed, 30 Sep 2015 00:00:00 +0530 Tue, 14 Jun 2016 09:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183551 The Karnataka High Court upheld the Karnataka Value Added Tax amendment and the related notification, finding that the State had legislative competence to tax sale of liquor as goods under Entry 54 of List II. It held that the exemption scheme under Section 5(1) permitted conditions and restrictions, and that the notification operated on liquor sales rather than on dealers personally. The Court also accepted the classification based on licence category, area of operation, and value addition as rationally connected to the object of augmenting revenue, and found no hostile discrimination under Article 14. The writ petitions were therefore dismissed and the levy and notification sustained as constitutionally valid. Case-Laws VAT and Sales Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183551