1981 (2) TMI 212

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..... District. They grow sugarcane and paddy on the lands owned by them. They have asserted that they are not dealers within the meaning of the term "dealer" contained in the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"). The petitioners have further averred that they have crushers which are operated by source of power other than electric power such as manual or animal power. T .....

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..... in accordance with law. Aggrieved by the tame, the petitioners have approached this Court under article 226 of the Constitution of India inter alia contending that the impugned notices are without the authority of law for the reasons: (1) that they are not dealers under the Act liable to pay tax under the Act; (2) that the chargeability to tax arises only when the petitioners purchase sugarca .....

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..... ncluded by the 1st respondent or otherwise. However, the records do disclose that on investigation a spot mahazar was made and it was found that the petitioners were using electric power for their crushers. Thus, it is contended for the respondents that the petitioners are liable to pay tax in accordance with the provisions contained in section 25-B of the Act. This may be so. As a disputed questi .....

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