2009 (8) TMI 1087

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....ed by D.V. SHYLENDRA KUMAR J.-The appellant is a dealer registered under the provisions of the Karnataka Tax on Entry of Goods Act, 1979 (for short, "the Act"). For the period between April 1, 2002 to March 31, 2003 the assessee it appears had effected purchases of cement for the purpose of using it in the manufacture of cement poles and in the course of the activity had caused the entry of the....

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....quor, the tax leviable and collectable on such goods shall be at the rate specified in such serial numbers." would provide that the dealer was entitled to claim the benefit of exemption from levy of tax under the Act so long as the purchased goods which had entered the local area was consumed in the manufacture of cement poles and as such was entitled for exemption from levy of entry tax in ter....

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....under Explanation I and cement being not an entry in Explanation I, the appellant-dealer was entitled to claim benefit of Explanation II, etc. It is also the alternative submission of Sri Atul K. Alur, the learned counsel for the appellant-dealer, that the Finance Minister in his budget speech had held out an assurance for extending the benefit of exemption from levy of entry tax in respect of ....

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....pril 1, 2002 to March 31, 2003. Even in law, if by subsequent notification an entry in the Table indicating the rate at which the particular item should be taxed is omitted the effect is that there is tax liability till that date and it does not become operative from an earlier date just because the Finance Minister had made a Budget Speech proposing certain benefits. Whatever speech might have be....