2009 (2) TMI 782

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....a Sales Tax Act, the Legislature thought it fit to extend some concession in respect of the tax liability under the new Act in favour of those dealers who had such sales tax paid goods in stock which had already suffered tax under the provisions of the Karnataka Sales Tax Act and this provision is found expression in section 18 of the Act which are as under: "18. Transitional provisions covering relief on sales tax on stock in hand for manufacture and resale at the date of commencement of this Act shall be as prescribed." Rule 166. Transitional relief on stock in hand.-(1) At the date of commencement of the Act, any registered dealer shall be entitled under section 18 to relief on the goods taxable under the Act held in stock which were t....

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....ed the competent authority and the competent authority having opined that the order as passed earlier was correct one and that the petitioner cannot claim for better benefit than what had been granted earlier and had rejected the request for better claim in terms of the order dated June 4, 2008, the copy of which is as per annexure D in the writ petition. The petitioner is before this court in the second round of writ litigation. Appearing on behalf of the petitioner Sri. S.V. Subramanyan, learned counsel, would urge that the Principal Secretary to the Government, Finance Department, before whom clarification was sought for as per section 90 of the Act, has not properly understood the scope of the section; that the authority appears to be ....