1995 (9) TMI 368 - HC - VAT and Sales Tax

Summary

The petitioner, a registered dealer under the Karnataka Sales Tax and Central Sales Tax Acts, challenged an assessment order taxing inter-State sales of imitation jewellery at 10%. The petitioner argued that such sales are exempt from tax under the relevant laws. The High Court ruled in favor of the petitioner, quashing the tax levy on inter-State sales of imitation jewellery and related assessment and demand notices. The exemption under the Karnataka Sales Tax Act meant no tax was payable under the Central Sales Tax Act for such sales. The petition was allowed. (Case: RAVEENDRAN R.V. vs. State)