9911796707
TMI Blog1996 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... or short, "the Act"). 2.. The appellants claimed exemption from payment of turnover tax in respect of copper sulphate for different periods relying upon a Notification dated June 29, 1981 in S.O. 1310 issued by the Government of Karnataka under section 8-A of the Act. By that notification, the Government exempted with effect from July 1, 1981 the turnover tax payable under section 6-B of the Act by registered dealers on the second and subsequent sales of the following goods in the State, namely: (i) Chemical fertilisers, bone meal and oil cake, and (ii) Insecticides and pesticides. 3.. The assessing authority refused to accept the claim made by the appellants. On appeal to the appellate authority, the order made by the assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader contended that the intention of the Legislature is very clear that whenever there is a change of entry increasing or decreasing the tax under the Act, the notification in question will be of no effect and even otherwise when the Legislature made it clear to take it out of the category insecticides/ pesticide, it is no longer open to the appellants to contend that the same is covered by the said notification inasmuch as the said notification confines only to items covered by the said entry. 7.. The question raised before us is as to whether copper sulphate, if could be treated as insecticide/pesticide, falls within the scope of the notification granting exemption from payment of turnover tax. We have to understand the matter from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t treatment cannot be applied to the said expression when it occurs elsewhere. When the authority granting exemption itself understood that the copper sulphate is included in the expression "insecticide/pesticide", the only question to be considered by the authorities is whether copper sulphate is insecticide/pesticide. That question has been considered by the appellate authority in these cases by reference to a statute, viz., Insecticides Act, 1969 and Insecticides Rules, 1971, and that certainly forms an excellent piece of evidence to indicate whether copper sulphate is insecticide/pesticide. When the Legislature itself recognises such a fact, it is certainly proper for the authorities to rely upon the same. 8.. In that view of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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