1997 (7) TMI 630

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....filed under section 23(1) of the Karnataka Sales Tax Act, 1957 (in short "the Act"), are directed against the common order dated January 5, 1996 passed by the Tribunal in relation to the assessment periods 1990-91 and 1991-92. The Tribunal has affirmed the views taken by the authorities under the Act that the cotton rags (chindies) were liable to tax at the rate of 7 per cent on its turnover under....

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....ge while so holding has also noticed that no material was placed before him to show that the said clarification had been withdrawn before the assessment. 4.. Before going into the said aspect we find that there is a Division Bench judgment of this Court, in the case of Prabhat Rolling Metal Works v. Commissioner of Commercial Taxes in Karnataka, reported in [1988] 69 STC 359, wherein this Court h....