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TMI Blog2009 (12) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... round of the amendment brought in, we are of the view that whenever coconut oil is manufactured and sold as hair oil, the same would attract tax at higher rate of 15 per cent and 20 per cent as per the amendment brought to the Karnataka Sales Tax Act, and coconut oil sold as pure coconut oil, as a brand name would attract only four per cent as the same can be used as an edible oil not exclusively as a toilet articles. In view of this distinction, we allow this appeal. - Writ Appeal No. 649 of 2006 - - - Dated:- 15-12-2009 - MANJUNATH K.L. AND ARAVIND KUMAR, JJ. The judgment of the court was delivered by K.L. MANIUNATH J. The legality and correctness of the order passed in W.P. No. 28125 of 2002 dated January 3, 2006 (Marico Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called in question in this appeal. Though several grounds are urged by the appellants, at the time of arguments, the learned Government Advocate submits that the learned judge has committed an error in granting relief to the respondent-assessee in quashing the notification. According to her, 95 to 96 per cent of the coconut oil produced by the manufacturer and sold under the brand name, would be used for toilet purpose (as hair oil). But in the coastal belt three to four per cent of the people would use the coconut oil as an edible oil. Therefore, she contends that there is a difference between the using of the coconut oil in the coastal belt and in the remaining parts. She further contends even people in and around the coastal belt are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttract four per cent tax. But so far as the brand name, coconut oil under the brand name, Parachute, she contends that it is used only as hair oil and cannot be treated as edible oil and therefore the tax has to be levied as toilet articles and not as edible oil. But the learned counsel for the assessee has produced two different kinds of Parachute bottles one says that, it is sold as hair oil and another as pure coconut oil. Considering these two bottles, he contends that as a dealer he deals not only with the Parachute coconut oil used for cooking purpose and another exclusively as hair oil. Therefore, he contends that the Parachute coconut oil sold as hair oil may be treated as a toilet articles, but the Parachute oil sold in bottles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee in declaring the amendment as unconstitutional in violative of article 14 of the Constitution of India. Considering the facts and background of the amendment brought in, we are of the view that whenever coconut oil is manufactured and sold as hair oil, the same would attract tax at higher rate of 15 per cent and 20 per cent as per the amendment brought to the Karnataka Sales Tax Act, and coconut oil sold as pure coconut oil, as a brand name would attract only four per cent as the same can be used as an edible oil not exclusively as a toilet articles. In view of this distinction, we allow this appeal. Accordingly, the order of the learned single judge is set aside upholding the validity of the amendment by directing the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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