TaxTMI 
TaxTMI 
2003 (3) TMI 696
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....23(1) of the Karnataka Sales Tax Act, 1957 (hereinafter called as "the Act"), challenging the order of the Tribunal, under which the orders passed by the first appellate authority and the assessing authority have been confirmed. 2.. With consent, taken for final hearing and heard. It is submitted for the petitioner-assessee that the Tribunal as well as other authorities under the Act co....
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....oner had purchased firewood locally within the State of Karnataka from unregistered dealers. On inspection of its premises, on September 6, 1994, it was issued with a notice and then proceeded to pass order imposing tax on the turnover of purchase of firewood by it during the years 1991-92, 1992-93 and 1993-94. So, that was challenged unsuccessfully even before the Tribunal ultimately. Hence the p....
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....it is not disputed before us that it is a "manufacturer" of tyre flaps. All the authorities, including the Tribunal, have correctly held that the manufacturer is a class of dealer by itself as distinguished from dealers specifically referred to in the said provision and as such the petitioner cannot say that it is not a "manufacturer". 5.. Further, what was assessed was the tu....
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...., as observed by the first appellate authority. Admittedly, manufacturer is covered under the said provision of law and purchase of firewood by the petitioner within the State of Karnataka during the relevant years exceeded Rs. 1 lakh, though it was less than Rs. 2 lakhs. So far as purchase made outside the State is concerned, it refers "dealers" specifically mentioned therein and not a ....