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TMI Blog2003 (7) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 made in S.T.A. Nos. 529 to 534 of 1995 by the Karnataka Appellate Tribunal (hereinafter referred to as the "the Tribunal"). 3.. The only question of law that was urged and that falls for determination in this revision petition is as to whether on the admitted facts, the petitioner is entitled for the concessional rate of tax as provided under section 5-A of the Act, on its turnover of purchases of bauxite ore during the assessment years 1987-88, 1989-90 to 1993-94. 4.. We have heard the learned counsel appearing for the petitioner and the learned Government Advocate for the respondents. 5.. A few facts which may be relevant for the disposal of this revision petition may be stated as hereunder: The Deputy Commissioner of Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against 13 per cent assessed. Elaborating this submission she pointed out that section 5-A of the Act speaks of only a sale transaction and the benefit provided under section 5-A of the Act could be availed of both by the seller and the purchaser, and in cases wherein the seller cannot take the benefit of concessional rate of tax provided under section 5-A of the Act, the purchaser would be entitled to get the benefit of concessional rate of tax subject to the condition that the purchaser produces form No. 37. In support of her submission, she placed reliance on the judgment of this Court in Kirloskar Ferrous Industries Limited v. Deputy Commissioner of Commercial Taxes (Assessment-I) reported in [2001] 124 STC 719 and also of the honoura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial input liable to tax under the Act to another registered dealer for use by the latter as a component part or raw material or packing material of any other goods, which he intends to manufacture inside the State for sale, shall be at the rate of four percent or the rate specified in section 5 whichever is lower, on the turnover relating to such sale: Provided that where the rate of tax in respect of such industrial input as specified in section 5 is higher than four percent, the provisions of this sub-section shall not apply, unless the dealer selling the industrial inputs furnishes to his assessing authority in the prescribed manner a declaration by the buying dealer in the prescribed form obtained from the prescribed authority"....... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw material for the manufacture of cement. The turnover of such purchases during the assessment years 1987-88 to 1993-94 was brought to tax by the assessing authority under section 5(3)(b) of the Act by levying tax at the rate of 13 per cent as provided under the Third Schedule of the Act as it stood at the relevant period. These Assessments made on the purchase turnovers are affirmed by the first appellate authority as well as the Tribunal. 11.. It is relevant to note that as the goods (bauxite ore) in question fall within the ambit of the Third Schedule of the Act, its turnover could be brought to tax only under section 5(3)(b) of the Act and not under any other provisions of the Act. In this context, it is relevant to extract section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant to decide the question urged before us. In the aforesaid judgment, this Court has held that as "Iron ore lumps" did not fall within the ambit of the Third Schedule to the Act, till it was included therein by Act No. 5 of 1996 and accordingly, as clarified by the Commissioner of Commercial Taxes in CLR.CR. 768/ 90-91 dated February 5, 1991 it could be purchased against form No. 37 under section 5-A of the Act. Further, the decision of the honourable Supreme Court in Polestar Electronic (Pvt.) v. Additional Commissioner, Sales Tax reported in [1978] 41 STC 409 is also not relevant to decide the controversy in question. 13. To complete the discussion, the legislative change brought with effect from April 1, 2002 needs to be notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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