2000 (10) TMI 950

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....ment Advocate is directed to take notice for respondents and is permitted to file memo of appearance within six weeks from today. 2.. Though the matter is listed in preliminary hearing "B" group, with the consent of the learned counsel for the parties to the lis, the matter is taken up for final hearing. 3.. Petitioner is a contractor. He is also registered himself under the provisions of th....

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....ment of tax by way of composition as provided under section 17(6) of the Karnataka Sales Tax Act, 1957, permission is granted and you have been allowed to pay tax by way of composition. The tax deducting authorities have deducted tax 4 per cent. There is no provision under the Karnataka Sales Tax Act, to cancel the above benefit nor is there any law under the Act, allowing the dealer to opt for....

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....tion Limited v. State of Karnataka reported in [1998] 111 STC 322. 5.. In the aforesaid decision this Court at paragraph 13 of the judgment has observed as under: "However, in view of the categorical statement made by the State in the statement of objections stating that this Court can permit the petitioners to opt for regular assessment under section 5-B; and I have taken that factor as one....

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....hought fit to approach the assessing authority to complete the assessments in his case for the assessment year 1997-98 under the provisions of section 5-B of the Act. In my opinion, the assessing authority in view of the observations made by the learned Judge of this Court in Mycon Construction Limited's case [1998] 111 STC 322, should have passed an order completing the assessment under section 5....