2022 (12) TMI 1329

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....les Tax<br>HON&#39;BLE MR JUSTICE HEMANT CHANDANGOUDAR Petitioner (By Sri. Sangram S Kulkarni, Advocate) Respondents (By Sri. Shivaprabhu Hiremath, AGA) JUDGMENT The petitioner has challenged the communication dated 10.02.2009 issued by the respondent No.2 clarifying that denatured Anhydrous alcohol is a kind of Ethyl alcohol and is taxable at 4%. 2. The petitioner is a dealer engag....

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....f notification charging the tax on the denatured spirit for the relevant period is impermissible and without authority of law. 4. Learned counsel for the respondent submits that denatured Anhydrous alcohol is ethyl alcohol and hence, the entry tax is liable to be paid by the petitioner in terms of notification issued under Section 3 of the KTEG Act. He further submits that the object of the lev....

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.... 7. Section 3 of the KTEG Act deals with levy of tax and it specifies that "tax shall be levied and collected on the entry of any goods specified in the First Schedule into a local area for consumption, use or sale therein at such rates not exceeding 5% of the value of the goods as may be specified retrospectively or prospectively by the State Government by Notification, and different dates and d....

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....x on denatured spirit under notification dated 30.03.2002 issued in exercise of powers under section 3(1) of the KTEG Act. The levy of tax on denatured spirit have been omitted and the petitioner is not liable to pay tax for the period 2007-08 and 2008-09 and levy or payment of tax on denatured spirit is exempted. 9. Respondent No.2 has clarified that the denatured spirit includes ethyl alcohol....