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        <h1>Court upholds demand notices under Karnataka Sales Tax Act, 1957, denying relief to chemical company</h1> <h3>Mangalore Chemicals & Fertilizers Ltd. Versus Deputy Commissioner of Commercial Taxes, Mangalore Division, Mangalore and Others</h3> Mangalore Chemicals & Fertilizers Ltd. Versus Deputy Commissioner of Commercial Taxes, Mangalore Division, Mangalore and Others - [1991] 83 STC 228 (Kar) Issues:1. Challenge to demand notices under Karnataka Sales Tax Act, 19572. Entitlement to benefits under 1969 notification and 1975 notification3. Compliance with procedure for claiming benefit under notifications4. Exclusion of incentive for units with investment over Rs. 10 lakhs5. Permission to amend petition to challenge validity of orderAnalysis:Issue 1: Challenge to demand notices under Karnataka Sales Tax Act, 1957The petitioner, a chemical company, challenged demand notices issued by the respondents under the Karnataka Sales Tax Act, 1957. The petitioner sought writs to quash the demand notices and to grant concessions for adjustment of sales tax payable on raw materials. The Court examined the legality of the demand notices and the authority of the respondents to issue them.Issue 2: Entitlement to benefits under 1969 notification and 1975 notificationThe petitioner claimed entitlement to benefits under the 1969 notification and subsequent notifications based on being a new industry set up after 1969. The Court analyzed the conditions for availing incentives under the notifications and whether the petitioner met the criteria for claiming benefits.Issue 3: Compliance with procedure for claiming benefit under notificationsThe Court considered whether the petitioner complied with the procedure outlined in the 1975 notification to claim benefits under the 1969 notification. It was crucial to determine if the petitioner obtained permission to withhold sales tax as required by the procedure for availing benefits.Issue 4: Exclusion of incentive for units with investment over Rs. 10 lakhsThe Court examined the impact of a 1977 notification that excluded incentives for industrial units with fixed asset investments exceeding Rs. 10 lakhs. The petitioner's substantial asset value raised questions about eligibility for incentives under the notifications, leading to a detailed analysis of the exclusion criteria.Issue 5: Permission to amend petition to challenge validity of orderThe petitioner sought permission to amend the petition to challenge the validity of the exclusion criteria in the 1977 notification. The Court deliberated on the timeliness of the request for amendment and the implications of challenging the order after a significant lapse of time.In conclusion, the Court dismissed the writ petition, upholding the demand notices and denying the relief sought by the petitioner. The decision was based on the analysis of the petitioner's entitlement to incentives under the notifications, compliance with procedural requirements, and the exclusion criteria for units with high investments. The Court's judgment emphasized the importance of meeting the specified conditions for availing benefits under the relevant notifications and upheld the legality of the demand notices issued by the respondents.

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