2013 (10) TMI 1064

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..... eason that under the Act, a dealer is given an opportunity to move before the Commissioner of Commercial Taxes and seek for a clarification. The clarification that may be sought is with regard to the exigibility of the goods in question under the Act. Instead of resorting to this mode and the method, the petitioner had chosen to approach the High Court for a declaration - petitioner has paid the e .....

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..... (C)Nos.26651-26663/2013: In the present special leave petitions the petitioner has challenged the judgment and order passed by the Division Bench of the High Court of Karnataka in CRP No. 147 of 2011, dated 28.06.2013 and Order passed by the Single Judge of the High Court in Writ Petition No. 19411 and 20091-101 of 2010, dated 18.10.2012. The subject matter in the Writ Petition filed before the .....

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..... rther, the High Court, without expressing any opinion, has merely followed the decision of this Court in yet another matter and accordingly, has dismissed the petitions. Learned counsel for the petitioner submits that the petitioner has paid the entry tax on "drilling bits" for the assessment years 2005-2006 to 2009-2010. Insofar as those assessment years are concerned, he is not seeking any rel .....

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