9911796707
TMI Blog2020 (1) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction. The statute prescribes the machinery i.e., hierarchy of authorities to examine such issues, circumventing the said provisions, under the guise of challenging the Circular of the Commissioner dated 10.02.2016, which has no relevancy to the subject matter, the petitioner has invoked writ jurisdiction which cannot be entertained. The petitioner has to exhaust the alternative and efficacious statutory remedy available under the Act. The writ petition stands disposed of with liberty to the petitioner to avail the statutory remedy available under the Act. If such an appeal is filed within a period of two weeks from the date of receipt of certified copy of the order, the Appellate Authority shall consider the same on merits without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the unmanufactured tobacco squarely comes under Entry 2 of II Schedule to the Act, as an Agricultural produce . The interpretation of the Assessing Authority that causing of the entry of the unmanufactured tobacco into the local area i.e., the raw materials and inputs for use in the manufacture of tobacco products, is liable to tax under the Notification dated 30.03.2002 is wholly unsustainable. Unmanufactured tobacco being the goods falling under the II Schedule to the Act as Agricultural produce , no tax liability could be fixed on the unmanufactured tobacco brought into the local area by the petitioner. Hence, seeks for interference by this Court. 5. Learned Additional Government Advocate appearing for the respondents- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 204 230 of 20(Tax) C/w CRP No.103 of 2011 (Tax), this Hon ble High Court of Karnataka while considering the definition of Agricultural produce in the context of sub-section (6) of Section 3 of the Act has referred to the judgment of the Hon ble Apex Court in the case of Falcon Tyres Ltd. Vs. State of Karnataka and others reported in (2006) 147 STC 0466. 9. It is the contention of the learned counsel for the petitioner that the Assessing Authority has referred to the said judgment of this Court at paragraph 23, in the assessment order, which is referred to in the said Circular. Hence, the circular of the Commissioner is called in question. Thus, the challenge to the Circular of the Commissioner is wholly misconceived. No circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication, and different dates and different rates may be specified in respect of different goods or different classes of goods or different local areas. 12. In terms of the said provisions, taxes shall be levied and collected on entry of goods specified in the I Schedule. The key ingredients of Section 3 would be (1) causing entry of goods specified in the I Schedule into a local area (2) consumption, use or sale of such goods (3) such levy to be made by the State Government issuing Notification. Pursuant to the charging Section, Notification dated 30.03.2002 has been issued by the Government of Karnataka. In the said notification, Sl.No.11 reads thus: (11) Raw materials and inputs, which are used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying. 15. Whether the unmanufactured tobacco involved herein, comes within the ambit of Section 2(A)(1), requires to be examined by the Appellate Authority constituted under the provisions of the Act and not under the writ jurisdiction. The statute prescribes the machinery i.e., hierarchy of authorities to examine such issues, circumventing the said provisions, under the guise of challenging the Circular of the Commissioner dated 10.02.2016, which has no relevancy to the subject matter, the petitioner has invoked writ jurisdiction which cannot be entertained. The petitioner has to exhaust the alternative and efficacious statutory remedy available under the Act. 16. Hence, the writ petition stands disposed of with liberty to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
