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1993 (4) TMI 67 - SC - VAT and Sales TaxWhether the mandate under Section 20(3) of the Karnataka Sales Tax Act, 1957 (the Act), to pay the undisputed tax before the appeal is entertained, is also applicable to the additional tax payable under Section 6B of the Act? Held that:- The additional tax is nothing but an enhancement in the rate of the sales tax, purchase tax under the Act. As soon as the assessing authority determines the levy of sales tax/purchase tax the additional tax under Section 6B becomes part of the assessment order. Similarly if the main impost under Section 5(1) is successfully challenged, the reasoning sustaining the challenge would also ipso facto affect the validity of the additional impost under Section 6B of the Act. Thus the High Court was not justified in holding that additional tax under Section 6B was not a tax for the purposes of Section 20(3) of the Act. Appeal allowed.
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