Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The article addresses whether an additional levy in the nature of a surcharge is payable over the tax on taxable turnover of declared goods: it explains that the tax on declared goods is prescribed at a concessional rate for sales against the prescribed declaration and that Section 7 confines the rate and mode of that levy; however a separate provision commencing with a non-obstante clause imposes an additional tax calculated on the tax payable, so the surcharge is a distinct levy with its own taxable event, person, rate and measure and is therefore leviable in addition to the tax, subject to the statutory aggregate ceiling aligning with central law.....