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40. Sri Raghavan brings to my notice, t_3'ie"l'ee'.rne'd,4S~iVng|Vé'H Judges order in the case of BHARTI KARNATAKA, reported in (zoo-2) 7* iysjfTigiotsii-V.(Kara)-T' dismissing the writ petition on thAe..._o:rouii.dL of.'a'va.i'iai;),,i:iity of the statutory remedy of appea!."'--Tfih--i.s"or§i.e}r ..oh'8_i'Eenged by Bharti Airtel Limited beforethe DEV/ilisioinV"B.en_oi'i.V'.ir}xi"ii\I.A.No.629/2007. The Division the'."$'i'no|e Judge's order but by uphoiding the"r.eavssessi:_ng°vatii'thority's order imposing the sales tax [(2oo9) zivsfiii 45,3 i(~;e;aimj}. The said order of the Division seem taikeiin to Vtihe----:'i£'on'b!e Supreme Court: by Bharti Airtei "'s.""T:"i=*is;e":.H*o:ri"h!e Supreme Court set aside the Division iitH...v.8ench"'s,_rorder;'Restored the learned Single Judge's order by

--i_if'_j~,.dj_re.r;:tir:g trteassessee (Bharti Airtel) to file the statutory appeais g.g2o';io} "3~: VS"? 432 (so) V. Nextly, Siri Raghavar: brought to my notice, the iii"--""Eeéfroed Singie Judges order in the case of SAP INDIA PRIVATE LIMITED V. STATE35O§-1 KARNATAKA AND 0RS., reported in (2009) 23 V51' 276 (Karn). The paragraphs read out by him are extracted hereinbeiow:

".11. While it may be true that all these writ may involve even complicated questions of -ifawvfor"s-"at V' satisfactory resolve of all such questions i'a'ctu'al matrix of the cases will have to be exainhneo' i;vhether_ this Court or by the authorities. Particularly, thelaw on aspect being in a formative sta«g¢ anidv. res/;5ectj.of.,,ne.§v activities, as a result of advanceinerit _andv"o'evei'o,om:ents in Science and Technology, ancli""tiieii* Vianiolicationls "in the commercial field, for resoiv,i'ngrqilesti'on's.,:ofi. law arising in such context and even questionis arising'injvvt.'Vie context of taxation statL{te,'«it'_vvili he to.,a'vai'.l the: appeal remedies and necessa,ry5,aii f" theiriiclevelopment in the field of Science commercial application, the nature orithei acti"vities to under what area they can be classified' the b'acl<"§rround of either the Sales Tax Enai:'.tn7_ei7tVVM of the......St'ate Legislature or if there is a 'over.'a,_o,eiii,o'A'area in the context of the provisions of the seel<i'n§; to levy tax on service, are all Enattersi are to be essentially exarnined by the au'theri'--ties' in the first instance, that such matters are AArequireol: to he go through the hierarchy of the various aoti2ori'ti'es ,orovioieo' under the respective enactment and 'AA'-oaniiireach this Court in a manner provided under the V Jrespective enactment.