https://www.taxtmi.com/caselaws?id=151151 Assessment orders levying tax on admitted first purchases of cardamoms were upheld because the liability arose on the appellants' own admissions, independent of section 6-A(2) of the Karnataka Sales Tax Act, 1957. The court held that, where declared goods were purchased first and taxed under the State sales tax scheme, the assessing authority did not need to rely on the challenged provision. It also applied the settled rule that constitutional validity should not be examined when the dispute can be resolved on other grounds. The challenge to section 6-A(2) was therefore left open, and the assessments were not quashed. en-us Wed, 28 Jul 1976 00:00:00 +0530 Fri, 31 May 2013 16:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151151 Assessment orders levying tax on admitted first purchases of cardamoms were upheld because the liability arose on the appellants' own admissions, independent of section 6-A(2) of the Karnataka Sales Tax Act, 1957. The court held that, where declared goods were purchased first and taxed under the State sales tax scheme, the assessing authority did not need to rely on the challenged provision. It also applied the settled rule that constitutional validity should not be examined when the dispute can be resolved on other grounds. The challenge to section 6-A(2) was therefore left open, and the assessments were not quashed. Case-Laws VAT and Sales Tax Wed, 28 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151151