9911796707
TMI Blog1982 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has been filing his monthly returns regularly. The silk kanas sold by the petitioner contain 40 to 50 per cent silk. The remaining percentage being made up of cotton yarn. 2.. By Karnataka Act 7 of 1981, item 146 was substituted in the Second Schedule to the Karnataka Sales Tax Act, 1957. Item 146 now substituted reads as follows: "146. Silk fabrics- (i) Manufactured on a handloom two per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent-Commissioner. Therefore he has approached this Court under article 226 of the Constitution seeking a writ of mandamus to the second respondent directing him to issue a clarification under section 3-A of the Act and also for a mandamus to dispose of the application dated 11th June, 1981. 4.. The learned counsel Sri B.V. Katageri appearing for the petitioner urged that the explanation to ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be given so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions. (2) Every Assistant Commercial Tax Officer or Commercial Tax Officer employed in the execution of this Act shall observe and follow such instructions as may be issued to him for his guidance by the Deputy Commissioner within whose jurisdiction he performs his functions." Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. This writ petition is a frivolous exercise involving unnecessarily the extraordinary jurisdiction of this Court under article 226 of the Constitution. Whatever the petitioner wants to contend having regard to the meaning of item 146 in the Second Schedule to the Act and its effect, he may do so before the appropriate assessing authority. 7.. For the reasons stated above, this wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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