appellant carried on a business of manufacture of
Tobacco products known as Gutkha and Pan Masala. The raw
materials used in manufacture of Gutkha ... unit was operating with
20 packing machines to manufacture different brands of
Gutkha and Pan Masasla namely Star Gutkha, Star Premium
Gutha, Star Pan Masala
purchase register.
iii) The appellant purchased tobacco
products like cigarettes and gutkha
using e-sugam at Rs.9,17,375-00 but
not accounted ... books of
accounts.
:5:
iv) The appellant purchased gutkha from
outside the state on e-sugam at
Rs.3,69,280-00 but accounted only
YEARS
S/O. PUTTAPPA B. VIBHUTHI
15 MOHANLAL DWARKADAS BANG
STAR GUTKHA DEALER
B.B.ROAD
BAGALKOT 587101
REP BY ITS PROPRIETOR
SRI DWARAKADAS BANG ... refund of the taxes paid by them on their purchase of
'Gutkha'.
2. I have heard learned counsel appearing for the
petitioners
Assessee-M/s.Trishul Arecanut Granuels
Pvt. Ltd., a manufacturer of 'Gutkha' and its Director
Mr.H.S.Nataraj have filed these appeals ... another aspect relating to whether the goods in
question, namely, "Gutkha", were notified for the
purpose
Petitioner is a partnership firm engaged in
manufacturing Baba Gutkha, Hira Gutkha and Hira Pan
Masala in Nipani in Belgaum district ... petitioner as stated earlier is a
manufacturer of Gutkha and sells Gutkha and Pan Masala
within the State, so also in the course of interstate
Karnataka Value Added Tax Act, 2003 and dealing
:3:
in Cigarettes, Supari, Gutkha Confectionery etc.,
under the name and style of M/s.Mahadevi Stores ... noticed that the assessee has made mainly
local purchases of Cigarettes, Supari, Gutkha,
Confectionery, Tobacco etc. from the local RDs. The
assessee has claimed input
improve revenue collection, particularly from the evasion prone
commodities like pan masala, gutkha, chewing tobacco, the group
of Ministers inter alia recommended that compensation cess ... goods, other than pan 0.43R per
masala containing tobacco unit
'gutkha' bearing a brand name
36B 2403 99 90 All goods, other
improve revenue collection, particularly from the evasion prone
commodities like pan masala, gutkha, chewing tobacco, the group
of Ministers inter alia recommended that compensation cess ... goods, other than pan 0.43R per
masala containing tobacco unit
'gutkha' bearing a brand name
36B 2403 99 90 All goods, other
100851/2018
:5:
and the victims with respect to Gutkha (chewing pan
masala) has lead to the incident. He also submitted that
there are eyewitnesses ... intention of
assault stating that because of previous enmity with
respect to gutkha (pan masala) matter they are going to
take the life of these
4388 and questioned his brother as to how he was
illegally transporting Gutkha and on that pretext,
snatched his mobile and cash and left ... Investigating Officer arrested the petitioner and
others. On their voluntary statement, Gutkha packets
are seized. As far as this petitioner is concerned, from
his possession
