Karnataka High Court
M/S Ashok Agencies vs State Of Karnataka on 19 March, 2008
.... - , ..... . .......... V. nrsntua-ua-I.I\.r'I a-nun uuunl ur AAKNAIAIKA HIGH COURT OF KARNATAKA HIGH COUR7 IN TEE HEM COURT OF KARHATAEA AT nu-um mam w" my CIFMARCI:I Q _ :
nisaozmu. mmmm . "
mauozmna nmmmtzznaam wsasaox A % 110.1310, NA®RA';'£fi'EF.BE£.m_R9éD; . nmanomm ' V' ._ mrxs: A _ saw Asguws .. APPfl.LAN'1' {By fifiéfifi; km»: 1\»I.'I'I-MU!-d'..4I.E8H, ADV.)
3.'fA'!f E etvxm' A *stA1*1A.KA1' ' ~ E? mama SEC.R.E'1"A1lY I V -v.G@V OF IEARHATAICA, or cawmacnu TAXES " .K_ARhlA.TAKA. V!|2'1IJYA'l'E($ KARLAYALA aaunrmwacan « BANGALDREr-9 DEPUTY COIIEESSIOIVIEI GP Cfilfiflfib raw AUDIT-4 3, IJVO-4 V.ANI.TYA 'I'£EI% KAKYALAYA-2 83 FT IIQJED, RAJENDRANAGAR. KQRAMANGALA EKNBALGRE4?
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\ i.It.'\ll l Ll\II...l!I_l'n usvgnuz .uu- --uu.un yawn'. vs nu-nu':-ur-nu-\ IIIIJFI HVIURI \Jl"' RHKIVHEHKH "lb" QUUKHJ Kmmam Vain: Added Tax Act, 2003 (ltexeimfiur mfmed as *xvA.1' pm' for short).
2. The bzizffmtslmdingtothis app"; T (gym-.~ mppanmu ham he ham 7 wnmn and also a agéifi bf M.'sV§'V'%' Goduj sm Lea Limited, wxfich has ' inanctiaidcs mas tin Insemam A32, 19e3%L 1Lm%. m WW tbs L was to octcbu 2006.
or:Siizs:Vr:'§vir'm »oft!:nsa?:irctntns,thedepaunm., % cfancounts Dmagum said «mam noticed am for the mid the mmfim had colincted and . paid output tax on the sale of Mosqaéto zepellms and also Pmoleum Iefly ( Vsmlhm) awmmcr'49a thoughtha am waruliab1etobeInxedat12.$%athcywma notlistadin sehnlulcm amnx:d£atheKVA1' Act.
I I ... um-. v-'nu «yuan: vs I\f'll\I'J'\!l"'Il\f'\ r!l\.7l"'I LUUICE LII" NHKNHIAKA HIGH mcesay to paint out thn going against Stan, and flmmftm, no amen: mi frmnflmfnatmahnisabfigadmadm-sa¢£;da::3v+§';§' g 1 }cfthc Act, to carry out « C , which pm.-scams mm mmi fma Under um an om. elm um:qntva' cal thc a ' M s t:t:¢fi $5 weum be Suai:f«'g available to tip; in the eye sf mmedy. Though the given to 3-4; of tin: mu pmmm issuse of mm' '_ Anthony' , once such reasonable to expect to Cmxmfisiangr, would so _ givcnby an-. C j, di% to thc can eazprcssed by flew ' was am ' ciwulsr.
13. The mm ofthc proviso is the conmamsmunazogiw anyinstmctixmswhidl wouldimufmwiflltheéiscretimatobeaxucised (_.,__§"'\r"'--~--.,.-- \I-ull un- 5, Following the above séd dedsians of _Han"hIc Supr@awCe1mmdfi&sCoun,n*cm'cafthceonsid&j'ed'£$_5i2;§on um alternative' remedy by way of appwl flax % f j W T Texas was not cfiaacious aad it by the weave mad iamw."
_ _ mi in an _ _ nag of the
--..---r ----w-..-- -.. ...1......1..--uu--. -awn uvunu us l'\l"|l\l'IrIl.P\l\aI'I nluvn MUUKE L)!' KRKNAIAKA HIGH CCU} Assessing
6. Having t*wtme1n§uned sins!» Judge 'am not: with the ordeas impuma in am am In: menu has gm: an ksfappml we now have ten 1;; of the said orders- Szilnfia the Mosquito mm hm bean ..b'}'r:fl:n ma Company by obtaining the mm M at' the Insecticides Act, 1968, and thy chemical 'Afiethxin *, which is dew as under clause 3(::) offlle Insecticidm Act, 1968 mid futtlm. insecticides as included in Enuy 2.3 af III Scheclnle to '.-..r""\--*~\___?-o \&l
-.- oiwvi -nun-1 va\II.aI\I VI l\l"ll\I'KP|ll"'|l\F\ FIEIUI1 LUUKJ U1' KYAT Act and thzrufoze, flu Ammfing Authon?y not ;uaafi' ' adin 1:-my the tax an the sales turn over mpaflmm at 12.5%, mm: at' wring the mm' dam: Swami' 4(1)(a)(1'i) n
2. Per comm, su.oa.gm._ E ;.G3I contmaficd that the gem flu: said mmfm, be t:.m1cd m the pmvisw of scan: is ma for dorncstic p:up¢'§§a.a;V" purpezsac and thcafiut, thc Asm9i21g:.0f§c§i"'w ag' in «mg the was am: am sahndnl: and mag it a commtiom, mg lamwd AGA ha fipcn Bench judgment of this cm in the AA as Syria-M: M Linnimi Ks. Catmnnimer qf rm: (Knrnatziu), saagutm mpoml in [2905] f % % 1§Q s'r:: 59. sumac :9 say mam pmcipus mm mm in the decisi-an do mm any suppmttn this mum.' oftlw Icamzd AGA.
we uuxnuvnantus nuurl MUUKI U!' KflKNAi'HKA of insecticide mt! finds plnca in Entry 23 of III schedule annexed to KVAT Act withom quanficaum as to its me, whethu an in 9gncul1mal" operatianz for the purpose of attack flu: qrimltnnl maps or .' 'V "
'mm. :5. first Iarnains that.aR..§nd£ % Enuy 23 of the Thnmfote, mdmahtedlf the WW f % A mmmde' ' ' falls
- uni: -- - -up-u. nu 1-I1-riaulu wizhinantry rciied upon the deoisians of " ma 1 % cmmmra: zax Oficcr, rm §:*,::s»§I3. mam zupomd in [1993] so src 436 and Pi-aafiica Pvt'. Ltd Es. Sm: afxmh in [2091] 122 am 229. In mt afthesc : High Gear: ormadrashas haldasnndar:
"I-Ield. ar:cardins1Y. thx mosqtnlo mas mMmb:mdmm"mM Knight",eoala'ning4percent"aEat1d1"m:d 96 pa cm other hzgradiwns via an inmctisidc£a1fi1gw1duau:y66oft!wFim WV Ilflfifi unlu uuuuunuusna um nus.-...-. ......... ........ .. .- --_.
--'VIII 3-331'! ¥l l\fl"II\l'Il'\Il1l\l"I III II fi 14 Schedulaetothe Tamilfiadufienozal Sales Tax Act. 1959"
1nthnsemnaaecim"eauaz.,mamcamorrrag2mm Daamfic Product: Pvt Lia'. 36:. 31:11! Qf Kezdafligh Comtlm « when thy mwquito repalknt mas filament and ms hmnlsa imam £6 dementia pets W1 of 4 par cunt amid m insoefirzidc m1s:az[hiaia1e ta cm: at nmhi-pcintmc fl __ which is"ra*s'ofa:1§£w!vuéagi...gi:iz1Vs4i1d._31'¥F3§r licence issued 1963 and fit will """ '"§5fi'ue£, symem of 19 u clmified m an specifically elamfifiod A;;tii.1,.--1'§91 mwuds." zighfly placed refnnce an tlu cfthsa Courtin the cm ofKng'z' 2 L-mud Y3. Sm: af rm and exam 3 /; [me] 145 src 225, mm the Hxgh Conn of also mm, fol1owm3' the saw" ofl-Iigh ""'g-'~'"""\..,..a---"#
-..--- up-rug-an 1-V) l\I'll\l'J"'IIl'Il\l'I l'lI'|J!'l \.ul-JIJIKI XII" NKKIVAIRKA C' Cams ofhdadre mdliuulnrefenedto supra, tbs Mosqufio mpaflmt falls within demifinn of ' 12- We respectfully was with the dacimbna and ma am mosquito A ' T Fmther. it is net in mm' k wer'¢V at' which the dgr the Beans:
°Wm°" j" s Act. was and 'ids' ' ' :11 Schedule to KLVAT
Mosqurma me ambfi afentry 23 ___gsf III' to the KVAT Ant md as such, the canmmed unions mo: in law in am in respect ofthe ms of Mosquito be taxed at 12.3% on the ground an the ' re.-paflants fall within the mfidumy may ofclause (la) (1) of swam 4 cf KVAT Act the said 'V"VA"'-Dfichednlc. 'I'hetef:m, the mam mm in the add Writ PefifioatfiAnnnJ:uru-AmdAltoA6deservntobequ3hndso *fi#;
IH"\(\"'\ IJ£'\!l..i E-l\lI-Illlxlunni arm nuavupunn . u-H... . . _.- ... -- .... _