Supreme Court of India · 2019-03-28
M/S ACHAL INDUSTRIES vs STATE OF KARNATAKA
- Citation / case number
- SC 2007/22708
- Court
- Supreme Court of India
- Petitioner
- M/S ACHAL INDUSTRIES
- Respondent
- STATE OF KARNATAKA
- Author
- HON'BLE MR. JUSTICE AJAY RASTOGI
- Bench
- HON'BLE MR. JUSTICE AJAY RASTOGI HON'BLE MR. JUSTICE A.M. KHANWILKAR
Judgment text excerpt
The Supreme Court addressed the appeals concerning the applicability of turnover tax under Section 6-B(1) of the Karnataka Sales Tax Act, 1957. The appellant contended that the tax should be levied on 'taxable turnover' rather than 'total turnover', aligning with Article 286 of the Constitution. The Court upheld the lower courts' decisions, affirming the interpretation of 'total turnover' as correct and dismissing the appeals.