1997 (5) TMI 115

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....DR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant engaged in the manufacture of goods falling under Chapter 39 of the Central Excise Tariff was paying duty on the prices declared a....

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....amount by way of such turnover tax or purporting to be by way of such turnover tax payable by him. Collector (Appeals) sustained the order of the Assistant Collector. Hence the present appeal. 4. Provisions of Section 18(3) of the Karnataka Sales Tax Act are brought to our notice. Dealer who is liable to pay turnover tax under Section 6B shall not collect any amount by way of turnover tax ....