9911796707
TMI Blog2009 (8) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is a dealer registered under the provisions of the Karnataka Tax on Entry of Goods Act, 1979 (for short, "the Act"). For the period between April 1, 2002 to March 31, 2003 the assessee it appears had effected purchases of cement for the purpose of using it in the manufacture of cement poles and in the course of the activity had caused the entry of the goods into local area of Davanagere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods shall be at the rate specified in such serial numbers." would provide that the dealer was entitled to claim the benefit of exemption from levy of tax under the Act so long as the purchased goods which had entered the local area was consumed in the manufacture of cement poles and as such was entitled for exemption from levy of entry tax in terms of Explanation II to the Table. This con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Explanation I, the appellant-dealer was entitled to claim benefit of Explanation II, etc. It is also the alternative submission of Sri Atul K. Alur, the learned counsel for the appellant-dealer, that the Finance Minister in his budget speech had held out an assurance for extending the benefit of exemption from levy of entry tax in respect of purchases of cement from the scope of levy of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent notification an entry in the Table indicating the rate at which the particular item should be taxed is omitted the effect is that there is tax liability till that date and it does not become operative from an earlier date just because the Finance Minister had made a Budget Speech proposing certain benefits. Whatever speech might have been made by the Finance Minister, ultimately, what matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate as stipulated in the main Table. There is no merit in T.A.E.T. No. 1 of 2006 which is hereby dismissed. Re: T.A.E.T. Nos. 2 and 3 of 2006: These appeals relate to the liability for payment of entry tax for the period in question and the arguments advanced by Sri Atul K. Alur, learned counsel for the appellants is already examined in T.A.E.T. No. 1 of 2006. In terms of the discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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