1996 (1) TMI 426

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.... of commercial Taxes in exercise of their power under section 22-A of the Karnataka Sales Tax Act, 1957 (for short, "the Act"). 2.. The appellants claimed exemption from payment of turnover tax in respect of copper sulphate for different periods relying upon a Notification dated June 29, 1981 in S.O. 1310 issued by the Government of Karnataka under section 8-A of the Act. By that notification, the Government exempted with effect from July 1, 1981 the turnover tax payable under section 6-B of the Act by registered dealers on the second and subsequent sales of the following goods in the State, namely: (i) Chemical fertilisers, bone meal and oil cake, and   (ii) Insecticides and pesticides. 3.. The assessing authority refused ....

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....ecticide/pesticide and it does not cease to get the benefit of the notification in question. 6.. The learned Government Pleader contended that the intention of the Legislature is very clear that whenever there is a change of entry increasing or decreasing the tax under the Act, the notification in question will be of no effect and even otherwise when the Legislature made it clear to take it out of the category insecticides/ pesticide, it is no longer open to the appellants to contend that the same is covered by the said notification inasmuch as the said notification confines only to items covered by the said entry. 7.. The question raised before us is as to whether copper sulphate, if could be treated as insecticide/pesticide, falls w....