2005 (7) TMI 637

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....istered dealer under the provisions of the Karnataka Sales Tax Act, 1957 (for short, "the Act"). The claim of the petitioner is that the petitioner is entitled for certain tax benefits in terms of a notification issued by the Government under the provisions of the section 19C of the Act. The present grievance of the petitioner is that because of the provisions of rule 20C(1)(c) of the Karnataka....

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....uch purpose, the authority having relied upon the provisions of rule 20C(1)(c) of the Rules and that being not to the liking of the petitioner, the petitioner is before this court, inter alia, questioning the constitutional validity of rule 20C(1)(c). Submission of Sri Chaitanya Hegade, learned counsel for the petitioner, is that under rule 20C(1)(c) of the Rules no tax liability can be determi....

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.... . . . (c) Aggregate amount of tax at the rate of four per cent or the rate applicable under the Karnataka Sales Tax Act, 1957, whichever is lower on the sale price of the goods transferred by the eligible new industrial unit to its own place of business or to the place of business of its agent at any place within India but outside the State of Karnataka for sale there." A perusal of rule 20....

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....peal before the appellate forum. The provision is an innocuous one which, if at all, provides for working out concession in terms of section 19C of the Act, even if the rule is so understood and interpreted by the assessing authority in a manner not so provided in the Rules and to the detriment of the interest of the petitioner, that by itself will not render the rule to be bad. It is open to t....