9911796707
TMI Blog1998 (6) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... stand repealed, (2) whether the State Government could have exercised the power on March 30, 1996 for retransposing an entry from Fifth Schedule to the Second Schedule, in contravention of the provisions of section 8-A(2A) of the Act. In order to appreciate the contentions of the learned counsel for the petitioner the relevant notification which are issued from time to time are reproduced hereunder: Government Order No. FD 172 CSL 91, dated the 19th October, 1991 Karnataka Gazette, dated 16th January, 1992. After careful consideration of all aspects explained in the preamble and pending issue of suitable amendment to the Karnataka Sales Tax Act, 1957, Government are pleased to hereby abolish with immediate effect the existing sales t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 1996 by exercising the power under section 8-A(3) of the Act vide notification dated March 30, 1996. (6) The State Government on the same day, i.e., on March 30, 1996 issued another notification under section 8-A of the Karnataka Sales Tax Act, 1957, whereby the sale of wheat bran was exempted from April 1, 1996 in respect of any tax payable under the Act. (7) The notification dated March 30, 1996 exempting wheat bran was cancelled vide notification dated March 31, 1997. (8) By way of amendment to the Second Schedule by Act No. 4 of 1992, bran of rice, wheat and maize were made taxable. The word bran of rice, wheat, and jowhar was substituted by Act No. 7 of 1997 with effect from April 1, 1997. In the light of the notifications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till the suitable amendment is made under the Act. There is an automatic withdrawal of the exemption in respect of sales tax on wheat and wheat products till the suitable amendment is made in the Karnataka Sales Tax Act. That amendment had already been made by Act No. 4 of 1992 with effect from October 19, 1991 by inserting entry 64 in the Fifth Schedule. It appears to be a drafting mistake that wheat bran was not included and therefore a corrigendum was issued amending the said entry vide notification dated November 3, 1992 published in gazette on November 26, 1992. At this stage, the subsequent history of various notification is not to be taken into consideration as it is evident from the notification dated October 19, 1991 published on J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated November 3, 1992. This does not revive the notification dated November 19, 1991 which was a Government order taking a temporary measure of abolishing the tax till the amendment under the Act is made. The first question which has been raised has no substance and is accordingly rejected. 6.. The second question which has been raised is with regard to the power which has been exercised by the State Government in levying tax with effect from April 1, 1997. According to the learned counsel for the petitioner since there was already a transposition of an entry vide notification dated October 3, 1992, the State Government was prohibited in exercising the power of second transposition in terms of section 8-A(2A). Section 8-A(2A) refers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the notification dated March 31, 1997. The notification dated March 31, 1997 have been issued under section 8-A(3) under which the State Government may cancel the notification issued under subsection (1) or sub-section (2A). The notification dated March 30, 1996 which has been cancelled by the notification dated March 31, 1997 specifically refers to the power exercised under sub-section (3) of section 8-A. The notification dated March 30, 1996 cannot be traced to the earlier notifications or the entries in the Schedule or power of so alleged transposition. The said notification is an independent notification exempting the wheat bran from April 1, 1996 and this power exercised under section 8-A(1) by issuing fresh notification can certainl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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