1981 (2) TMI 212

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....bove two writ petitions are agriculturists in Abalawadi Village, Koppa Hobli, Maddur Taluk in Mandya District. They grow sugarcane and paddy on the lands owned by them. They have asserted that they are not dealers within the meaning of the term "dealer" contained in the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"). The petitioners have further averred that they have crus....

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.... paid within seven days from the date of its receipt, failing which steps would be taken to recover it in accordance with law. Aggrieved by the tame, the petitioners have approached this Court under article 226 of the Constitution of India inter alia contending that the impugned notices are without the authority of law for the reasons: (1) that they are not dealers under the Act liable to pay t....

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....s introduced by an amendment of the Act in 1975. The records do not disclose any assessment proceedings concluded by the 1st respondent or otherwise. However, the records do disclose that on investigation a spot mahazar was made and it was found that the petitioners were using electric power for their crushers. Thus, it is contended for the respondents that the petitioners are liable to pay tax in....