https://www.taxtmi.com/caselaws?id=189780 The court upheld the constitutional validity of Section 6A of the KVAT Act, affirming the State Legislature's competence to levy turnover tax on specified textile articles. The levy was deemed not a tax on income but within the State's legislative competence. The court rejected claims of discrimination and affirmed the sufficiency of existing machinery provisions for tax compliance. The retrospective effect of the amendment omitting Section 6A was limited to a specific date. The court directed the State to refund taxes collected on non-specified textile articles and set aside assessment and penalty orders for fresh proceedings, ensuring compliance with constitutional and statutory provisions. en-us Wed, 25 Nov 2015 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189780 The court upheld the constitutional validity of Section 6A of the KVAT Act, affirming the State Legislature's competence to levy turnover tax on specified textile articles. The levy was deemed not a tax on income but within the State's legislative competence. The court rejected claims of discrimination and affirmed the sufficiency of existing machinery provisions for tax compliance. The retrospective effect of the amendment omitting Section 6A was limited to a specific date. The court directed the State to refund taxes collected on non-specified textile articles and set aside assessment and penalty orders for fresh proceedings, ensuring compliance with constitutional and statutory provisions. Case-Laws VAT and Sales Tax Wed, 25 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189780