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TMI Blog2010 (7) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is allowed. The impugned orders are hereby set aside - 96 of 2009 - - - Dated:- 30-7-2010 - AJAY KUMAR MITTAL JJ. AND NAGARATHNA B.V.,JJ. ORDER:- The order of the court was made by N. KUMAR J. The petition is by the assessee, challenging the order passed by the authorities upholding the claim for additional tax under section 6C of the Karnataka Sales Tax Act (for short, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the demand. Aggrieved by these orders, the petitioner is before this court. The learned counsel for the petitioner submits that, by a notification dated March 31, 2000, the Government of Karnataka has exempted with effect from April 1, 2000, the tax payable under section 6 of the Act together with turnover tax payable under section 6B of the said Act on certain items which includes raw bathi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n rate in respect of any tax under the Act. By virtue of such powers conferred, the Government of Karnataka has issued notification on March 31, 2000, which reads as under: In exercise of the powers conferred by section 8A of the Karna taka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Government of Karnataka hereby exempts with effect from the first day of April, 2000 the tax payable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to get himself registered under sub-sections (1) and (2) of section 10 whose total turnover in a year is not less than the turnovers specified in the said sub-sections, shall be liable to pay tax at the rate of one per cent of such portion of the total turnover which is liable to tax under sections 5, 5B, 5C, or 6. A perusal of the aforesaid provision makes it clear that every registered de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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