TMI Blog1975 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... Market Committees of Jamkhandi and Mahalingapura of Bijapur District have questioned the constitutional validity of section 6B of the Karnataka Sales Tax Act of 1957 (hereinafter referred to as the "Act"), which was introduced by section 3 of the Karnataka Sales Tax (Second Amendment) Act, 1975 (hereinafter referred to as the "amending Act"), and of section 18(3) of the Act, which was introduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h additional tax or purporting to be by way of such additional tax payable by him." 2.. The case of the petitioners is that the levy of additional tax under section 6B which cannot be collected by way of such additional tax from the purchasers cannot be considered as tax levied in exercise of the power vested in the State Legislature by entry 54 of List 11 of the Seventh Schedule of the Constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined with reference to the sales tax imposed would not alter its character. It may be noted that the additional tax is to be imposed only if the turnover of a dealer exceeds Rs. 10 lakhs. It is in reality a tax on the aggregate of sales effected by a dealer during a year. The additional tax, therefore, is an enhancement in the rate of sales tax when the turnover of a dealer exceeds Rs. 10 lakhs a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 of List 11. Hence the attack against the impugned provision based on entry 54 fails. 3.. The fact that a dealer cannot collect the additional tax from his constituent also would not alter the character of the additional tax. In the above decision, the Supreme Court also has approved the observations made by it earlier in Konduri Buchirajalingam v. State of Hyderabad(4) in which it was held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose behalf they act is carrying on any business in which the total turnover exceeds Rs. 10 lakhs. This contention does not relate to the constitutional validity of the impugned provisions. Whether the construction sought to be placed by Sri Joshi on the provisions of the statute has to be accepted or not will have to be decided by the authorities functioning under the Act. I do not, therefore, exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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