1982 (1) TMI 185

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.... dealer registered under the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act "), and has been filing his monthly returns regularly. The silk kanas sold by the petitioner contain 40 to 50 per cent silk. The remaining percentage being made up of cotton yarn. 2.. By Karnataka Act 7 of 1981, item 146 was substituted in the Second Schedule to the Karnataka Sales Tax Act, 1957. Ite....

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....t though he made the application as long back as on 11th June, 1981, he has not heard from the second respondent-Commissioner. Therefore he has approached this Court under article 226 of the Constitution seeking a writ of mandamus to the second respondent directing him to issue a clarification under section 3-A of the Act and also for a mandamus to dispose of the application dated 11th June, 1981.....

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....s of the State Government and the Commissioner: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.   (2) Every Assistant Commercial Tax Officer or Commercial Tax Officer employed in the execution of this Act shall observe and follow such instructions as may be ....