1990 (10) TMI 361

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....A of the Act (annexure B) is challenged in this writ petition. The said notification reads thus: "In exercise of the powers conferred by section 8-A of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) the Government of Karnataka hereby reduces with immediate effect, the rate of tax payable by a dealer under section 5 of the Act, on television sets and components manufactured in Karnataka to two per cent." The manufacturers of television sets outside the State had to pay tax under entry 53-A of the Second Schedule at 10 per cent up to March 31, 1986, which was enhanced to 13 per cent from April 1, 1986. By notification dated March 26, 1986, the tax on all television sets was reduced from 13 per cent to 4 per cent. By ....

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....ctured within the State. In a similar writ petition filed before the Supreme Court in Weston Electroniks v. State of Gujarat [1988] 70 STC 52 the Supreme Court had occasion to deal with a similar notification issued by the State of Gujarat. By notification issued on March 29, 1986, a new entry in the Schedule, specifically to deal with electronic goods manufactured in the State of Gujarat, was introduced. By the said notification the rate of sales tax in respect of television sets imported from outside the State was reduced from 15 per cent to 10 per cent and for goods manufactured within the State, the sales tax was reduced to 1 per cent. The petitioner contended before the Supreme Court that by prescribing a lower rate of tax in respec....