https://www.taxtmi.com/caselaws?id=377462 Section 6B(1) of the Karnataka Sales Tax Act, 1957 was construed to levy turnover tax on "total turnover" as defined in the Act, not on "taxable turnover". The Court applied strict construction of taxing statutes and held that a charging provision cannot be rewritten by substituting different statutory language or by adding deductions not expressly provided. The provisos were read as limiting deductions to those stated in the statute and as identifying the dealer class and slab rates. The challenge to treating total turnover as taxable turnover failed, and levy on the basis of total turnover, subject only to express statutory deductions, was upheld. en-us Thu, 28 Mar 2019 00:00:00 +0530 Mon, 06 Jun 2022 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377462 Section 6B(1) of the Karnataka Sales Tax Act, 1957 was construed to levy turnover tax on "total turnover" as defined in the Act, not on "taxable turnover". The Court applied strict construction of taxing statutes and held that a charging provision cannot be rewritten by substituting different statutory language or by adding deductions not expressly provided. The provisos were read as limiting deductions to those stated in the statute and as identifying the dealer class and slab rates. The challenge to treating total turnover as taxable turnover failed, and levy on the basis of total turnover, subject only to express statutory deductions, was upheld. Case-Laws VAT and Sales Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377462