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TMI Blog2019 (2) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ax is levied - On the other hand, ethyl alcohol is used as an intermediate material in the manufacture of other commodities and therefore attracts a lower rate of tax at 10%. This we find to be acceptable. It cannot be said that the differential rate of tax made by the State is perverse. Specific reasons have been assigned as to why the tax on rectified spirit is at much higher rate than that of ethyl alcohol. The reasons have been substantiated through their affidavit. The reasons assigned for the different rate of tax is completely justified by the respondent-State - Appeal dismissed - decided against appellant. - WRIT APPEAL NO.256 OF 2006 AND WRIT APPEAL NO.4363 OF 2011 (T-KST) - - - Dated:- 16-1-2019 - MR. RAVI MALIMATH AND MR. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aka Sales Tax Act, 1957 as unconstitutional, illegal and violative of Article 14 of the Constitution of India and strike down the same. (ab) declaring that the Entry 12 of Part S of II Schedule under Section 5(3)(A) of the Karnataka Sales Tax Act introduced by Act 15 of 1988 with effect from 1.4.1988 as unconstitutional and ultra vires the powers of the State Legislature and strike down the same so far as petitioner is concerned. (b) direct the respondent to refund the excess tax of 10% collected on purchase of Ethyl Alcohol for industrial purpose made by the petitioner from various dealers as per the Statement under the originals of Annexures A and G from the year 1997-98 up-to date; (c) issue a direction directing the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has no locus-standi to question the same. On contest, the learned Single Judge even while coming to the prima facie conclusion that the petitioner has no locus standi to question the same, nonetheless without going into the merits of the petition, by relying on various Judgments of the Supreme Court as referred to therein, came to the view that the State was justified in imposing the differential rate of tax for the two commodities. For purposes of tax, ethyl alcohol and rectified spirit cannot be considered as one and the same commodity. Therefore, the writ petitions were dismissed. Hence, the present appeals. 2. Sri M.Thirumalesh, learned counsel for the appellant restricts his arguments so far as the differential rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 95% of volume by ethyl alcohol . Therefore, it is contended that the ethyl alcohol and rectified spirit are one and the same. 4. Having considered the said paragraph in detail, we do not opine that such a conclusion could be drawn. The reference that rectified spirit is an industrial alcohol and is not potable as such does not lead to the conclusion, that rectified spirit and ethyl alcohol are one and the same. Even though the learned counsel persuades us to take such a view, we are not inclined to accept such a contention. Therefore, to arrive at a conclusion on a question of fact that ethyl alcohol and rectified spirit are one and the same has not been stated by the Hon'ble Supreme Court in the aforesaid Judgment. Therefore, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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