https://www.taxtmi.com/caselaws?id=448042 Section 15(5)(e) of the Karnataka Value Added Tax Act, 2003, as inserted by the Finance Act, 2007, was analysed as an additional levy on works-contract dealers under the composition scheme when purchases were made from unregistered dealers. The provision treated intra-State purchases differently from similar purchases from outside the State, creating unequal treatment between similarly situated assessees and undermining the object of encouraging purchases from registered dealers. On that basis, the amendment was held unsustainable and unconstitutional as violative of Article 14. en-us Mon, 18 Dec 2023 00:00:00 +0530 Thu, 11 Jan 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448042 Section 15(5)(e) of the Karnataka Value Added Tax Act, 2003, as inserted by the Finance Act, 2007, was analysed as an additional levy on works-contract dealers under the composition scheme when purchases were made from unregistered dealers. The provision treated intra-State purchases differently from similar purchases from outside the State, creating unequal treatment between similarly situated assessees and undermining the object of encouraging purchases from registered dealers. On that basis, the amendment was held unsustainable and unconstitutional as violative of Article 14. Case-Laws VAT and Sales Tax Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448042