9911796707
TMI Blog1995 (7) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... to sale of medicinal and pharmaceutical preparations." 2.. This notification is attacked by the petitioner on the ground that it makes an invidious discrimination between the dealer and manufacturer or his agent who is also dealer for the purpose of levy of tax arising under section 6-B of the Karnataka Sales Tax Act (hereinafter referred to as "the Act"). The petitioner contended that, on a somewhat similar question on an earlier occasion this Court examined the matter in Writ Petition Nos. 5361 to 5363 of 1992 and connected matters [Dey's Medical Stores (Manufacturing) Limited v. Assistant Commissioner of Commercial Taxes]. In that case, a distinction was sought to be made between the manufacturers or wholesale dealers. That distinction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies or the stage at which the tax could be collected or the rates at which the tax could be collected. If we bear this aspect in mind and as long as that provision is valid, it would not be open to this Court to question the wisdom of the State in making a classification between dealers ordinarily and dealers who are manufacturers. The learned Government Pleader further submitted that, the object is to see that turnover tax is recovered at the stage of sale by the manufacturer (or his agent) and to see that such burdens are reduced at further stages. 4.. It is no doubt true that it is certainly permissible for the Legislature or the authorities concerned to grant exemption to reduce the burden of tax at each stage and not necessarily at al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. In the case of a manufacturer or his agent who may not be liable to pay the turnover tax at all question of reducing burden of tax under section 6-B of the Act will not arise at all. Further, tax under section 6-B is multi-point. In that view, the contention sought to be put forth before this Court that, it is with the object to recover turnover tax at least at one stage baffles all logic. 6.. There being no distinction between the dealer and manufacturer (or his agent) who is also a dealer the impugned notification is liable to be quashed to the extent it excludes manufacturer or his agent. In other aspects, the notification shall remain undisturbed. Petition is therefore, allowed. Rule made absolute, accordingly. Writ petition allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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