1990 (7) TMI 320

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..... with section 12-B(4) of the Karnataka Sales Tax Act, 1957 ("the Act" for short) and rule 16 of the Karnataka Sales Tax Rules, 1957, proposing to tax the turnover, which according to the respondents had escaped assessment. 2. The brief facts of the case are these: The petitioner is a manufacturer and dealer in high density polyethylene woven sacks. Under entry 118 of the Second Schedule to t .....

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..... of reduction of tax issued on December 29, 1975, under section 8-A of the Act ceased to have effect by the force of sub-section (3-A) of section 8-A of the Act. 3.. There is no dispute, that according to sub-section (3-A) of section 8-A of the Act, any notification reducing the rate of tax or granting exemption from payment of tax on any goods issued under section 8-A(1)(a) of the Act stands sup .....

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..... (3-A) of section 8-A was not at all attracted and therefore, it could not be said that the notification dated December 29, 1975, issued under section 8-A reducing the rate of tax on high density polyethylene woven sacks from 4 per cent to 2 per cent ceased to have effect. 6.. Secondly, the above position which was implicit had been made explicit by an amendment by the Act No. 36 of 1986, under w .....

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