Karnataka High Court
State Of Karnataka vs M/S.Aaditya Cast on 7 September, 2012
Bench: K.Sreedhar Rao, B.Manohar
1
IN THE HIGH COURT OF KARNATAKA, BANGALORE
DATED THIS THE 7TH DAY OF SEPTEMBER, 2012
PRESENT
THE HON'BLE MR. JUSTICE K.SREEDHAR RAO
AND
THE HON'BLE MR. JUSTICE B.MANOHAR
C.R.P. No.69/2011 & CRP No.111/2011
BETWEEN:-
State of Karnataka,
By the Commissioner of
Commercial Taxes,
Vanijya Therige Karyalaya,
Gandhinagar,
Bangalore - 9 ... PETITIONER
(By Smt S. Sujatha,A.G.A., Advocate)
AND:-
M/s Aaditya Cast,
Sy.No.57, Gejjanahalli,
Shimoga 577 204
Representedby the Director RESPONDENT
(By Sri H.N. Sreenivssa Rao, Advocate)
These C.R.Ps are filed U/s 15-A of KTEG Act against
the judgment and order dated 10.3.2012 passed in STA
1304 and 1305/2004 on the file of the Karnataka Appellate
Tribunal, Bangalore allowing the appeal.
2
These petitions are coming on for admission this day,
SREEDHAR RAO, J., made the following:
ORDER
Admit. The questions of law (b) and (c) as mentioned in the memorandum of petition which reads thus:
b) Whether on the facts and in circumstances of the case, can it be held that the Appellate Tribunal was right in law in its interpretation of the notification No.FD 79 CET 98(2) dated 14.5.1998 wherein diesel is taxable at 5%.
c) Whether on the facts and circumstances of the case, can it be held that the Appellate Tribunal was right in law in its interpretation that diesel comes under entry 80 of the 1st schedule and that read with charging section 3(1) of the KTEG Act constitutes a special entry and such special entry over rides the general entry relating to the Levey of entry tax in respect of other goods mentioned in other entries of the 1st schedule of the KTEG Act ?3
are taken up for consideration in these petitions. In view of the decision of this Court in CRP No.310/08 decided on 4.9.12 wherein the question of law is answered in favour of the revenue, the C.R.Ps are allowed.
Sd/-
JUDGE Sd/-
JUDGE NM*