Case Law Details
Case Name : M/s. Achal Industries Vs State of Karnataka (Supreme Court of India)
Appeal Number : Civil Appeal No. 4837 of 2011
Date of Judgement/Order : 28/03/2019
Related Assessment Year :
Courts :
Supreme Court of India
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
M/s. Achal Industries Vs State of Karnataka (Supreme Court)
Conclusion –
Except the deductions provided under the first proviso to Section 6B(1) nothing else can be deducted from the total turnover as defined under Section 2(u2) for the purpose of levy of turnover tax under Section 6B of the Act.
Facts –
Assessee contended that levy of turnover tax under section 6-B of the KST Act on ‘total turnover’ is a misconstruction and it should be on the ‘taxable turnover’.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.