1998 (9) TMI 648 - HC - VAT and Sales Tax

Summary

The Karnataka High Court upheld the constitutionality of subsection (6) of section 17 of the Act as amended by Act No. 5 of 1996. The Court also held that Act No. 7 of 1997, which made Act No. 5 of 1996 retrospective, is constitutional. The judgment allowed appellants and other assessees in the State to opt for regular assessment under section 5B of the Karnataka Sales Tax Act, 1957 within an extended period of four weeks. The appeals were dismissed.