https://www.taxtmi.com/highlights?id=105871 Sales tax surcharge calculated on the tax payable by a dealer enhances the sales tax rate under former Entry 54 of List II; it is not a tax on tax or income. The subject of a tax is distinct from its measure, and liability follows turnover rather than profit. Restrictions on passing the surcharge to purchasers do not change its character. Mineral royalty is not a tax, and a cess on that royalty concerns a different legislative field. A larger-Bench reference requires a continuing unresolved doubt; binding authority resolving it removes its purpose. Replacement of the relevant enactments and the transition to GST reduce prospective significance without extinguishing disputes over past liabilities. en-us Fri, 06 Nov 2026 09:22:08 +0530 Fri, 06 Nov 2026 09:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105871 Sales tax surcharge calculated on the tax payable by a dealer enhances the sales tax rate under former Entry 54 of List II; it is not a tax on tax or income. The subject of a tax is distinct from its measure, and liability follows turnover rather than profit. Restrictions on passing the surcharge to purchasers do not change its character. Mineral royalty is not a tax, and a cess on that royalty concerns a different legislative field. A larger-Bench reference requires a continuing unresolved doubt; binding authority resolving it removes its purpose. Replacement of the relevant enactments and the transition to GST reduce prospective significance without extinguishing disputes over past liabilities. Highlights VAT / Sales Tax Fri, 06 Nov 2026 09:22:08 +0530 https://www.taxtmi.com/highlights?id=105871