TaxTMI 
TaxTMI 
2016 (4) TMI 1325
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....uoted below: "In exercise of the powers conferred by sub-section (1) of section 5 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka, hereby exempts with effect from the 1st March, 2014, the tax payable under the said Act on the sale of liquor including beer, fenny, liqueur and wine by a dealer who is not a person holding licence in form,- (i) CL-9 for vending in the Bruhat Bangalore Mahanagara Palike area, City Municipal Corporation areas, City Municipal Council areas and Town Municipal Council or Town Panchayat areas issued tinder Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968; of (ii) CL-4 or CL-6A or CL-7 issued under Karnataka Excise (Sale of Indian and Foreign Liq....
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....se petitioners before the Division Bench of this court. 4. He further submitted that later on in an identical writ petition filed by him namely W. P. No. 16317 of 2016 (T-Res) (M. Srinivas Kumar v. State of Karnataka), another learned single judge of this court passed the following order on 11th April, 2016 placing the matter before the appropriate Division Bench which is seized of the appeals in W. A. No. 4893/2016 and connected matters, after obtaining necessary orders from the honourable Chief Justice. "Since similar challenge has already been turned down by this court and since a large number of appeals are pending before the Division Bench against the said order, the petitioner would do well to join those appellants and pursue ....
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....sion at bar by the learned Additional Government Advocate for the Revenue and having gone through the detailed judgment of the learned single judge dated 30th September, 2015 (M. Madhava Gowda v. Under Secretary to Government [2016] 6 VST-OL 524 (Karn)) and other connected cases, dismissing similar writ petitions, this court is of the opinion that the present writ petitions also deserve to be dismissed for the same reasons and in the light of the observations made by the learned Single Judge in the judgment dated 30th September, 2015 and the relevant operative portion of the said judgment of learned single judge relying upon various decisions of the honourable Supreme court is also quoted for ready reference (paras 59 to 61, pages 564 and 5....
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....form No. CL-9 operating in rural areas in comparison with liquor sold by a person operating a boarding house and lodge in a rural area holding licence in form No. CL-7 would form separate class of dealers. The State Legislature in its economic wisdom of taxation having chosen to provide for levy of tax on Equor sold by certain licence holders, considering the potential for tax collection on the huge value addition while exempting others whose sale price is regulated by the MRP indicated on the label of the container cannot be construed as discriminatory. The classification of dealers based on value addition criteria for the purpose of tax levy and exempting the dealers based on area criteria cannot be held to be discriminatory. 48. In view....