https://www.taxtmi.com/caselaws?id=166369 The court upheld the applicability of the proviso to section 5(3)(a) of the Karnataka Sales Tax Act, 1957 to the petitioner's transactions involving the distribution of "RAJPHOS" fertilizer. The court rejected the petitioner's argument that the presence of another dealer invalidated the proviso, clarifying that exclusivity referred to authorization to deal with the goods, not geographical boundaries. The petition was dismissed as the court determined that the proviso aimed to cover specific transaction categories. en-us Tue, 26 Apr 2011 00:00:00 +0530 Fri, 19 Sep 2014 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166369 The court upheld the applicability of the proviso to section 5(3)(a) of the Karnataka Sales Tax Act, 1957 to the petitioner's transactions involving the distribution of "RAJPHOS" fertilizer. The court rejected the petitioner's argument that the presence of another dealer invalidated the proviso, clarifying that exclusivity referred to authorization to deal with the goods, not geographical boundaries. The petition was dismissed as the court determined that the proviso aimed to cover specific transaction categories. Case-Laws VAT and Sales Tax Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166369