2002 (10) TMI 764

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..... ected against the order dated July 31, 2001 passed by the Karnataka Appellate Tribunal. 2.. The petitioners are dealers in arecanuts. Their place of business is situated at Bhimasamudra town in the district of Chitradurga. They are duly registered under the provisions of the KST Act as well as the Central Sales Tax Act, 1956 and they make purchases from the registered dealers as well as unregist .....

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..... ty having found the entire transaction of purchase of arecanut from the three registered dealers to be fraudulent, the petitioners were subjected to penalty as well under section 9(2) of the CST Act read with section 6A(3) of the KST Act. As could be immediately made out from the bare reading of the Tribunal's order, before coming to a conclusion that the transactions of purchase from three allege .....

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..... he Government of Karnataka, being satisfied that it is necessary so to do in public interest, hereby directs that with effect from 1st day of April, 1984, no tax shall be payable under the said Act, in respect of sales in the course of inter-State trade or commerce, of 'arecanut' provided that the arecanut so sold has already been subjected to tax under the Karnataka Sales Tax Act, 1957 (Karnataka .....

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