https://www.taxtmi.com/caselaws?id=401264 Tax on a sale made in the course of import was held barred by Section 5(2) of the Central Sales Tax Act, 1956 and Article 286(1)(b) of the Constitution, so levy of value added tax under the State enactment was unsustainable. The text also states that, although a different provision was cited, the assessment action was in substance rectification of a mistake apparent from the record under the Karnataka Value Added Tax Act, 2002; therefore the source of power was traceable from the tenor of the order. On that basis, interference by the revisional and appellate authorities was said to be unjustified and the Assessing Officer's order restored. en-us Mon, 23 Nov 2020 00:00:00 +0530 Thu, 18 Mar 2021 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401264 Tax on a sale made in the course of import was held barred by Section 5(2) of the Central Sales Tax Act, 1956 and Article 286(1)(b) of the Constitution, so levy of value added tax under the State enactment was unsustainable. The text also states that, although a different provision was cited, the assessment action was in substance rectification of a mistake apparent from the record under the Karnataka Value Added Tax Act, 2002; therefore the source of power was traceable from the tenor of the order. On that basis, interference by the revisional and appellate authorities was said to be unjustified and the Assessing Officer's order restored. Case-Laws VAT and Sales Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401264