Supreme Court · 2019 INSC 410 · Decided 28 March 2019
M/S Achal Industries v. State of Karnataka
- Court
- Supreme Court of India
- Citation
- 2019 INSC 410 · [2019] 5 S.C.R. 511
- Case number
- CIVIL APPEAL No. 4837/2011
- Decided
- 28 March 2019
- Bench
- A.M. KHANWILKAR, AJAY RASTOGI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286; Juvenile Justice Act
Headnote
Karnataka Sales Tax Act, 1957 - ss.2(u-2) and 6-B(1) - Turnover tax under s.6-B - Basis for levy - Submission for the appellant that the 'total turnover' in s.6-B(1) is to be read as 'taxable turnover' and the determination of the rate of the Held: Submission is unsustainable - Except the deductions provided under the first proviso to s.6-B(1) nothing else is to be deducted from the total turnover as defined under s.2(u-2) for the purpose of levy of turnover tax under s.6-B of the Act. Dismissing the appeals, the Court HELD: 1.
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