1997 (11) TMI 497

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.... G.C. BHARUKA, J.-The present appellant-company had preferred writ petitions challenging the proposition notices pertaining to the months of April, May and June, 1993 (annexures H, J and K) issued under section 12-B(2) of the Karnataka Sales Tax Act, 1957 (in short "the Act") and the proposition notice for making a regular assessment under section 12(3) of the Act for the year 1992-93 (annexure....

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....ew the Government Order No. CI-138/SPC/90(P), dated September 27, 1990. One of the grounds which prevailed with the said Bench for dismissing the appeals was the stand taken on behalf of the State Government that the said Government Order was not published in the official Gazette and therefore cannot partake the colour of a statutory notification under section 8A of the Act. The said judgment of t....

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....ted v. State of Karnataka (S.T.R.P. 55 of 1995); [1998] 109 STC 265 (Kar) wherein on the identical factual settings as involved herein, we have answered the same very questions as posed before us in these writ appeals holding that the products of industrial units like the present one are entitled to exemption from sales tax under the Act. 5.. Accordingly, the present writ appeals are also allow....