1993 (2) TMI 319

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....e two S.T.R.Ps. are concerned with two years of assessment 1981-82 and 1982-83, both being Deepavali years. The question is whether the balloons dealt by the petitioner are childrens' toys falling within entry 47 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 (for short "the Act"). This entry was introduced for the first time applicable to the years in question and for the first time t....

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....o justify this conclusion reached by the Appellate Tribunal as propounded by the Revenue. 5.. A particular goods may fall under several entries. In such a case the court has to examine which of the competing entry should be applied for the purpose of levying the tax. Here, we are concerned with section 5(1) of the Act which does not enumerate any goods as such; it is considered as a general cha....