1976 (3) TMI 212

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....f India, amendment effected to section 6 of the Karnataka Sales Tax Act, 1957, by Karnataka Act No. 9 of 1970, is challenged as unconstitutional. Further, the assessment made by the Commercial Tax Officer, Second Circle, Udipi, dated 30th December, 1972, for the year ending 31st March, 1971, is asked to be quashed to the extent objected to, viz., the inclusion of a sum of Rs. 28,107.48 in computin....

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....dgment of the High Court of Madras. The provisions introduced in section 6 by Karnataka Act No. 9 of 1970 is in substance the same as was to be found in section 5A of the Kerala General Sales Tax Act, 1963. The provision in the Madras Sales Tax Act, which was section 7-A, was also similar to section 5A of the Kerala Act. In these circumstances, Shri U. L. Narayana Rao, the learned counsel for the ....

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....o the tile factories at Mangalore and other places. On the facts as narrated by the Commercial Tax Officer, it appears prima facie that the sales take place only after transportation to Mangalore and the quantity to be sold is ascertained at that place and the price is also fixed there which includes not merely the price of the firewood but also the transport charges. This court cannot go into the....