2002 (10) TMI 764

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have been filed under section 23(1) of the Karnataka Sales Tax Act, 1957 (in short "the Act"), are directed against the order dated July 31, 2001 passed by the Karnataka Appellate Tribunal. 2.. The petitioners are dealers in arecanuts. Their place of business is situated at Bhimasamudra town in the district of Chitradurga. They are duly registered under the provisions of the KST Act as well as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orne out from the records, the petitioners attempted to evade legitimate tax. Since the assessing authority having found the entire transaction of purchase of arecanut from the three registered dealers to be fraudulent, the petitioners were subjected to penalty as well under section 9(2) of the CST Act read with section 6A(3) of the KST Act. As could be immediately made out from the bare reading o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1956 (Central Act 74 of 1956) and in supersession of Notification No. FD 58 CSL 76, dated 14th September, 1977, the Government of Karnataka, being satisfied that it is necessary so to do in public interest, hereby directs that with effect from 1st day of April, 1984, no tax shall be payable under the said Act, in respect of sales in the course of inter-State trade or commerce, of 'arecanut' provid....