Supreme Court rules states may impose surcharges despite GST
Business
The Supreme Court just ruled that states can still add extra surcharges to sales tax.
The case started with a challenge to an old Odisha law, but the court said state powers are still valid, just less important now because GST is in place.
Ruling affects dealers' older turnover cases
The ruling mostly affects older cases where dealers had to pay more based on their turnover.
The judges leaned on earlier landmark decisions like Hoechst Pharmaceuticals and S Kodar, saying those principles still hold up.
Some questions about Punjab's old tax laws weren't settled yet and will be looked at separately by another bench.
Justice KV Viswanathan summed it up: S Kodar's logic is still solid as long as it fits the Constitution.