Wipro Infotech Ltd. vs Deputy Commissioner Of Commercial ... on 16 April, 1998
The principle laid down in Classic Colour Lab v. Deputy Commissioner of Commercial Taxes (Assessments-II, Mysore , in my view, would fully apply to negative the contention advanced by the learned counsel for the petitioners with regard to the challenge made to the constitutional validity of entry 21 of the Sixth Schedule appended to the Act. Therefore, I am of the view that the first question has to be answered against the petitioners. In the light of the discussion made above, I am of the view that the decision relied upon by the learned counsel for the petitioners is of no assistance to them and I find it unnecessary to refer to the said decisions in details as they do not have direct bearing to the challenge made to the validity of entry 21 of the Sixth Schedule appended to the Act.