2010 (7) TMI 899

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....e assessee, challenging the order passed by the authorities upholding the claim for additional tax under section 6C of the Karnataka Sales Tax Act (for short, "the KST Act"). The facts of the case leading to the filing of this petition are that the petitioner-assessee who is a dealer registered under the KST Act, is engaged in the activity of manufacture and sales of agarbathies. The assessing ....

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.... 1, 2000, the tax payable under section 6 of the Act together with turnover tax payable under section 6B of the said Act on certain items which includes raw bathi for manufacture of agarbathi for sale in the State or in the course of inter-State trade. Section 6C of the Act deals with the levy of additional tax. The additional tax is payable in addition to the tax payable under section 6 of the Ac....

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....a taka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Government of Karnataka hereby exempts with effect from the first day of April, 2000 the tax payable under section 6 together with turnover tax payable under section 6B of the said Act on the following: 1. Butter for manufacture of ghee; 2. Old jewellery when used in the manufacture of new jewellery and tax under Karnataka Sales Tax ....

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....tion of the total turnover which is liable to tax under sections 5, 5B, 5C, or 6." A perusal of the aforesaid provision makes it clear that every registered dealer shall be liable to pay tax at the rate of one per cent of such portion of the total turnover, which is liable to tax under sections, 5B, 5C, or 6. So, the liability to pay tax under section 6C is in addition to tax liable to pay unde....