{"id":212602,"date":"2019-03-28T20:58:50","date_gmt":"2019-03-28T15:28:50","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=212602"},"modified":"2019-04-05T10:47:48","modified_gmt":"2019-04-05T05:17:48","slug":"sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/","title":{"rendered":"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act"},"content":{"rendered":"

Supreme Court<\/strong>: While examining the\u00a0applicability\u00a0of\u00a0the\u00a0turnover\u00a0tax\u00a0as\u00a0defined\u00a0under Section\u00a06 B(1)\u00a0of\u00a0the\u00a0Karnataka\u00a0Sales\u00a0Tax\u00a0Act,\u00a01957, the bench of AM Khanwilkar and Ajay Rastogi<\/strong>, JJ held:<\/p>\n

\n

\u201cthe expression \u2018total turnover\u2019 which has been incorporated as referred to under Section 6\u00adB(1) is for the purpose of identification of the dealers and for prescribing different rates\/slabs. The first proviso to Section 6\u00adB(1) provides an exhaustive list of deductions which are to be made in computation of such turnover with a further stipulation as referred to in second proviso that except for the manner provided for in Section 6\u00adB(1), no other deduction shall be made from the total turnover of a dealer.\u201d<\/p>\n<\/blockquote>\n

The Court said that the expression \u201ctotal turnover\u201d and \u201cturnover\u201d which has been used under Section 6\u00adB has the same meaning as defined under Section 2(1)(u\u00ad2) and 2(v) of the Act. Under Section 6\u00adB, reference is made on \u2018total turnover\u2019 and not the \u2018turnover\u2019 as defined under Section 2(v) of the KST Act and taking note of the exemption provided under first proviso clause(iii), exclusion has been made in reference to use of sale or purchase of goods in the course of inter\u00adstate trade or commerce.<\/p>\n

It was contended before the Court that the \u2018total turnover\u2019 in Section 6\u00adB(1) is to be read as \u2018taxable turnover\u2019 and the determination of the rate of the turnover tax is to be ascertained on the \u2018taxable turnover\u2019. The Court held that this submission was unsustainable and deserved outright rejection.<\/p>\n

It said:<\/p>\n

\n

\u201cthe expression \u2018total turnover\u2019 has been referred to for the purpose of identification\/classification of dealers for prescribing various rates\/slabs of tax leviable to the dealer and read with first and second proviso to Section 6\u00adB(1), this makes the intention of the legislature clear and unambiguous\u00a0\u00a0 that except the deductions provided under the first proviso to Section 6\u00adB(1) nothing else can be deducted from the total turnover as defined under Section 2(u\u00ad2) for the purpose of levy of turnover tax under Section 6\u00adB of the Act.\u201d<\/p>\n<\/blockquote>\n

[Achal Industries v. State of Karnataka, 2019 SCC OnLine SC 428<\/b><\/a>, decided on 28.03.2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Supreme Court: While examining the\u00a0applicability\u00a0of\u00a0the\u00a0turnover\u00a0tax\u00a0as\u00a0defined\u00a0under Section\u00a06 B(1)\u00a0of\u00a0the\u00a0Karnataka\u00a0Sales\u00a0Tax\u00a0Act,\u00a01957, the bench of AM Khanwilkar and Ajay Rastogi, JJ held: \u201cthe expression \u2018total turnover\u2019 which <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[2758,11091,34596,34597],"class_list":["post-212602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-sales_tax","tag-taxation","tag-total-turnover","tag-turnover-tax"],"yoast_head":"\nSC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: While examining the\u00a0applicability\u00a0of\u00a0the\u00a0turnover\u00a0tax\u00a0as\u00a0defined\u00a0under Section\u00a06 B(1)\u00a0of\u00a0the\u00a0Karnataka\u00a0Sales\u00a0Tax\u00a0Act,\u00a01957, the bench of AM Khanwilkar and Ajay Rastogi, JJ held: \u201cthe expression \u2018total turnover\u2019 which\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-28T15:28:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-04-05T05:17:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Prachi Bhardwaj\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prachi Bhardwaj\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/\",\"name\":\"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"datePublished\":\"2019-03-28T15:28:50+00:00\",\"dateModified\":\"2019-04-05T05:17:48+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942\",\"name\":\"Prachi Bhardwaj\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png\",\"caption\":\"Prachi Bhardwaj\"},\"description\":\"Senior Associate Editor\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_3\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/","og_locale":"en_US","og_type":"article","og_title":"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act","og_description":"Supreme Court: While examining the\u00a0applicability\u00a0of\u00a0the\u00a0turnover\u00a0tax\u00a0as\u00a0defined\u00a0under Section\u00a06 B(1)\u00a0of\u00a0the\u00a0Karnataka\u00a0Sales\u00a0Tax\u00a0Act,\u00a01957, the bench of AM Khanwilkar and Ajay Rastogi, JJ held: \u201cthe expression \u2018total turnover\u2019 which","og_url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2019-03-28T15:28:50+00:00","article_modified_time":"2019-04-05T05:17:48+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","type":"image\/jpeg"}],"author":"Prachi Bhardwaj","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Prachi Bhardwaj","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/","url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/","name":"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","datePublished":"2019-03-28T15:28:50+00:00","dateModified":"2019-04-05T05:17:48+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/sc-explains-meaning-of-total-turnover-under-the-karnataka-sales-tax-act\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"SC explains meaning of \u201ctotal turnover\u201d under the Karnataka Sales Tax Act"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/de579aff4bc6dd24b68d6d472ac92942","name":"Prachi Bhardwaj","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Prachi-Image2-150x150.png","caption":"Prachi Bhardwaj"},"description":"Senior Associate Editor","url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_3\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":67031,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/06\/payments-made-to-sub-contractor-not-to-be-included-while-calculating-the-turnover-under-section-6-b-karnataka-sales-tax-act-1957\/","url_meta":{"origin":212602,"position":0},"title":"Payments made to sub-contractor not to be included while calculating the turnover under Section 6-B, Karnataka Sales Tax Act, 1957","author":"Sucheta","date":"September 6, 2016","format":false,"excerpt":"Supreme Court: The important question before the Court was that for calculating the turnover for the purpose of payment of turnover tax under Section 6-B of the Karnataka Sales Tax Act, 1957, whether payments made to sub-contractor are to be included while calculating the total turnover. Answering the question in\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":213030,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/01\/supreme-court-monthly-roundup-march-2019\/","url_meta":{"origin":212602,"position":1},"title":"Supreme Court Monthly Roundup \u2013 March 2019","author":"Prachi Bhardwaj","date":"April 1, 2019","format":false,"excerpt":"TOP STORIES Ayodhya Dispute to be settled by a \u2018confidential\u2019 Court monitored mediation; No Gag order passed A 5-judge bench referred the\u00a0Ram Janmabhoomi-Babri Masjid land dispute case, famously known as the Ayodhya Dispute, to a Court-monitored Mediation Panel of Justice Fakkir Mohamed Ibrahim Kalifulla, Former Judge, Supreme Court of India\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/Supreme-Court_1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216439,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/03\/section-5b-of-the-kst-act-and-rule-64mi-of-the-kst-rules-operate-in-different-spheres-sc\/","url_meta":{"origin":212602,"position":2},"title":"Section 5B of the KST Act and Rule 6(4)(m)(i) of the KST Rules operate in different spheres: SC","author":"Prachi Bhardwaj","date":"July 3, 2019","format":false,"excerpt":"Supreme Court: When the bench of AM Khanwilkar and Ajay Rastogi, JJ was called upon to decide whether the condition of \u2018use in the same form in which such goods are purchased\u2019 under Rule 6(4)(m)(i) of the KST Rules expands the scope of charging section i.e. Section 5B under KST\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":94111,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/12\/21\/benefit-of-lower-rate-of-income-tax-on-digital-turnover-for-small-businesses\/","url_meta":{"origin":212602,"position":3},"title":"Benefit of lower rate of income tax on digital turnover for small businesses","author":"Saba","date":"December 21, 2016","format":false,"excerpt":"Measures for Promoting Digital Payments & Creation of Less-Cash Economy:\u00a0 Benefit of lower rate of Income Tax on digital turnover for small businesses The benefit of lower rate of Income tax on digital turnover for small businesses up to a turnover of Rs.2,00,000,00 (Rupees Two Crore), announced by the Government\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254248,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/15\/parliament-entitled-to-make-policy-choices-on-fiscal-issuesheres-why-supreme-court-upheld-constitutionality-of-section-543-of-cgst-act\/","url_meta":{"origin":212602,"position":4},"title":"‘Parliament entitled to make policy choices on fiscal issues’;Here’s why Supreme Court upheld constitutionality of Section 54(3) of CGST Act","author":"Prachi Bhardwaj","date":"September 15, 2021","format":false,"excerpt":"\u201cA claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":219210,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/17\/2019-scc-vol-7-september-7-2019-part-5\/","url_meta":{"origin":212602,"position":5},"title":"2019 SCC Vol. 7 September 7, 2019 Part 5","author":"Bhumika Indulia","date":"September 17, 2019","format":false,"excerpt":"Constitution of India \u2014 Art. 21 \u2014 Police atrocities\/Custodial death\/Armed forces\/Fake encounter killings: As large number of fake encounters were alleged against Punjab Police during the period of Punjab Extremism\/Terrorist\/Separatism, hence, the High Court direction for expeditious commencement of trial and recording of evidence, not interfered with. [Tarsem Lal v.\u2026","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/01\/SCC-weekly-7-Jan-2018.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/01\/SCC-weekly-7-Jan-2018.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/01\/SCC-weekly-7-Jan-2018.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/01\/SCC-weekly-7-Jan-2018.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/01\/SCC-weekly-7-Jan-2018.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/212602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=212602"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/212602\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=212602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=212602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=212602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}