https://www.taxtmi.com/caselaws?id=334653 Exempt turnover under the principal sales tax regime cannot form part of the taxable base for additional sales tax, which operates as an incidental levy linked to the principal tax liability. An applicable exemption therefore extends to such turnover for additional sales tax purposes. Rectification of an apparent error requires the deciding authority to independently consider the dealer's representations, apply the statutory rectification provision, and provide reasons; merely repeating the assessment position is insufficient. Where exempt turnover was included in the additional sales tax computation, exclusion of that turnover and refund of excess tax follow under this approach. en-us Wed, 02 Nov 2016 00:00:00 +0530 Fri, 18 Nov 2016 09:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334653 Exempt turnover under the principal sales tax regime cannot form part of the taxable base for additional sales tax, which operates as an incidental levy linked to the principal tax liability. An applicable exemption therefore extends to such turnover for additional sales tax purposes. Rectification of an apparent error requires the deciding authority to independently consider the dealer's representations, apply the statutory rectification provision, and provide reasons; merely repeating the assessment position is insufficient. Where exempt turnover was included in the additional sales tax computation, exclusion of that turnover and refund of excess tax follow under this approach. Case-Laws VAT and Sales Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334653