https://www.taxtmi.com/caselaws?id=787390 Section 7-A authorises an additional surcharge measured by reference to the tax payable on taxable turnover and operates independently of the concessional rate applicable to declared goods sold against prescribed declarations; thus the concessional rate set for declared goods does not preclude levy of a surcharge. The non obstante opening and the proviso aligning aggregate levy with central limits show legislative intent to permit a surcharge while respecting central statutory ceilings. The ingredients of a valid levy under Section 7-A-taxable event, person liable, rate and measure-are ascertainable and the surcharge is therefore leviable in addition to the concessional tax. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787390 Section 7-A authorises an additional surcharge measured by reference to the tax payable on taxable turnover and operates independently of the concessional rate applicable to declared goods sold against prescribed declarations; thus the concessional rate set for declared goods does not preclude levy of a surcharge. The non obstante opening and the proviso aligning aggregate levy with central limits show legislative intent to permit a surcharge while respecting central statutory ceilings. The ingredients of a valid levy under Section 7-A-taxable event, person liable, rate and measure-are ascertainable and the surcharge is therefore leviable in addition to the concessional tax. Case-Laws VAT / Sales Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787390