9911796707
TMI Blog1990 (7) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... s questioned the legality of a notice issued under section 12(3) read 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 pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to change in that rate of tax and consequently, the notification 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout any change in the rate of tax and therefore, sub-section (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 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the rate of tax, the Legislature clarified the same by an amendment made to the Act by Act No. 36 of 1986, that it was not so.
8.. In the result, we make the following order:
(i) Writ petition is allowed.
(ii) The impugned notice is set aside.
(iii) The respondents are directed not to take any further action pursuant to the impugned notice.
Writ petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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