9911796707
TMI Blog2006 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of 2005 - - - Dated:- 4-12-2006 - JUDGMENT The judgment of the court was delivered by H. L. DATTU J. An interesting question of law would arise for our consideration and decision in this revision petition. The question is, whether the turnover tax paid by the assessee under the provisions of the Karnataka Sales Tax Act, 1957 ("the KST Act" for short), can he be claim g deduction under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us in this revision petition. 3 Sri Ramabhadrari, learned counsel appearing for the assessee, would contend that all the authorities under the Act as well as the Tribunal were not justified in rejecting the claim of the assessee in so far as the deductions claimed while computing the tax payable under the Karnataka Sales Tax Act. In aid of his submissions, learned counsel has taken us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and cesses and municipal taxes in respect of the land from which the agricultural income is derived and (ii) any excise duty or tax as may be prescribed in respect of the agricultural produce from such land ;" 6 Section 5 of the Act speaks of computation of "agricultural income". The agricultural income of a person requires to be computed under sub-section (1) of section 5 of the Act, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Karnataka Sales Tax Act and not a tax paid in respect of any agricultural produce. If this distinction is kept in view, in our opinion, all the authorities under the Act as well as the Tribunal are justified in rejecting the claim of the assessee. In that view of the matter, we do not see any error in any one of the orders passed by the authorities under the Act and also by the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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