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UPSC Daily Current Affairs Analysis

Every morning our editors scan The Hindu, Indian Express, Times of India, PIB, Down To Earth, RBI, ministries, the World Bank, IMF and UN agencies, and turn the 10 most exam-relevant stories into syllabus-mapped analysis with infographics, Prelims MCQs and Mains model answers.

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Today's edition

Wednesday, 11 November 2026

4 analysed stories

Reference view of the Supreme Court of India. A seven-judge Constitution Bench closed the longstanding reference, reiterating that a surcharge calculated on sales tax payable is additional sales tax, not a separate tax on tax.#3
Polity & GovernanceGS 2 & 3

Sales Tax Surcharge: Supreme Court Clarifies State Taxing Powers and Fiscal Federalism

A seven-judge Supreme Court Constitution Bench has reiterated that a surcharge calculated on sales tax payable is an additional sales tax, not an unconstitutional separate tax on tax. It closed the longstanding reference because the principle was already settled in S. Kodar (1974), clarifying the distinction between the subject of taxation and its method of calculation. The dispute concerns pre-GST laws and has limited prospective significance after the narrowing of State List Entry 54.

The Supreme Court expressed a prima facie view that commercial crop cultivation in forests cannot itself justify occupation under the Forest Rights Act, distinct from eligible communities’ livelihood and minor forest produce rights.#5
Environment & EcologyGS 2 & 3

Supreme Court on FRA: Forest Livelihood Rights Versus Commercial Plantation Claims

The Supreme Court has expressed a prima facie view that planned or promoted commercial crop cultivation inside forests cannot itself justify occupation under the Forest Rights Act, 2006. In a case concerning silk cotton cultivation in the Agasthyamalai Biosphere Reserve, it distinguished such claims from the livelihood and minor forest produce rights of eligible forest-dwelling communities.

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