SC upholds states’ power to levy additional sales tax, surcharge under pre-GST regime - The Economic Times
The Supreme Court has upheld the validity of states imposing additional taxes, surcharges and cesses calculated as a percentage of sales or purchase tax under the pre-GST regime. A seven-judge Constitution Bench said the nearly 27-year-old reference had become academic after GST subsumed sales tax, while affirming that the 1974 S Kodar ruling remains good law.