2005 (10) TMI 521

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....ed dealers both under the provisions of the Karnataka Sales Tax Act, 1957 (for short, "the KST Act") and Central Sales Tax Act, 1956 (for short, "the CST Act"). Petitioners have questioned the legality of the Government notification dated March 31, 1997 (annexure C to the writ petition) issued under section 8-A of the KST Act granting exemption in respect of notified items under this notification ....

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....tax that is linked to the rate of tax under the KST Act in the respective State Act and in view of the exemption notification, issued under the KST Act, the rate of tax under KST Act becoming zero, it automatically becomes zero even under the CST Act and therefore the petitioner should have been automatically exempted in view of the provisions of section 8(2-A) of the CST Act, but nevertheless the....

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.... this section, the tax payable under this Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at the rate which is lower than four per cent, (whether called a tax or fee or by a....

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....thing wrong in the notification and, in fact, it is a beneficial notification for the benefit of persons like the petitioners and cannot be characterised as bad in law; that a notification issued under the KST Act cannot come to the benefit of the petitioners for seeking exemption under the provisions of the CST Act. Petitions are wholly misconceived. No one has a right to seek an exemption fro....