1990 (7) TMI 320

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....e Constitution, the petitioner has questioned the legality of a notice issued under section 12(3) read with section 12-B(4) of the Karnataka Sales Tax Act, 1957 ("the Act" for short) and rule 16 of the Karnataka Sales Tax Rules, 1957, proposing to tax the turnover, which according to the respondents had escaped assessment.   2. The brief facts of the case are these: The petitioner is a ....

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....harge under section 6-C of the Act amounted to change in that rate of tax and consequently, the notification of reduction of tax issued on December 29, 1975, under section 8-A of the Act ceased to have effect by the force of sub-section (3-A) of section 8-A of the Act. 3.. There is no dispute, that according to sub-section (3-A) of section 8-A of the Act, any notification reducing the rate of t....

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.... surcharge under section 6-C of the Act did not bring about any change in the rate of tax and therefore, sub-section (3-A) of section 8-A was not at all attracted and therefore, it could not be said that the notification dated December 29, 1975, issued under section 8-A reducing the rate of tax on high density polyethylene woven sacks from 4 per cent to 2 per cent ceased to have effect. 6.. Sec....