TaxTMI 
TaxTMI 
2012 (10) TMI 968
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....llant Y.V. Raviraj for H.R. Kambiyavar For the Respondents : Mahesh Wodeyar, Additional Government Advocate, The judgment of the court was delivered by K.L. MANJUNATH J.-These appeals were admitted on the following substantial question of law: "(i) Whether the revisional authority is having jurisdiction to decide, whether the authority to whom supplies were made is a Government Departm....
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....n issued by the Karnataka State, the tax is to be collected under the Karnataka Sales Tax Act in respect of the goods sold to the State of Karnataka and it is leviable under a concessional rate. 5. The appellant contended that Bagalkot Town Development Authority is a Government Department of Karnataka and it is created by the State of Karnataka under the provisions of the Urban Development Auth....
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....ion that arises for our consideration is whether the Bagalkot Town Development Authority has to be considered as Department of State of Karnataka or not? If the authority concerned is a creation of State, any sale made to it by the appellant such authority has to be taxed at the concessional rate as per the Government notification. If Bagalkot Town Development Authority is not considered as a Depa....
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....n and other members of the committee is also vested with the Government. In other words, the entire planning authority has to work under the terms of the Government. Therefore, it is clear that it is a local authority of the State of Karnataka. We have considered the notification issued by the State. On perusal of the same, we are of the view that the benefit extended under the notification is squ....