1975 (2) TMI 98

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....arnataka Sales Tax Act, as it stood immediately prior to 10th September, 1970, the petitioner was liable to pay sales tax on the turnover relating to dyes at 6 per cent of the turnover-vide entry 97 of Schedule II of the Act as in force then. By virtue of a notification issued under section SA dated 10th September, 1970, by the State Government, the sales tax payable on the turnover relating to dy....

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....s Tax Act by the Karnataka Sales Tax (Amendment) Act, 1974, the liability of the petitioner to pay sales tax was governed by the notification dated 10th September, 1970, which had been issued by the State Government prior to the amendment which came into force on 1st April, 1974. In support of the above submission, the petitioner has relied upon the provisions of section 24 of the Karnataka Genera....

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....over relating to dyes should be subject to tax at the rate of 8 per cent of the turnover. The notification issued earlier by the State Government which was inconsistent with the legislative declaration cannot be held to prevail over the amending Act. Section 24 of the General Clauses Act would be of no avail to the petitioner because the said section can be pressed into service only when there is ....