within the tax net of Sections 66 and 67 of the Finance Act, 1994 as
amended in the year 1996 was unconstitutional. It was held ... Finance
Act, 1994 as amended from time to time, were also liable to tax under the Karnataka
Value Added Tax Act, 2003 , (KVAT
defined under Section 2(29) of the Karnataka Value Added Tax Act,
2003 clearly shows that when there is transfer of property in goods ... sale and purchase
under Section 2(h) of the Central Excise Act,1944 also envisages that
mere transfer of possession of goods from one person
defined under Section 2(29) of the Karnataka Value Added Tax Act,
2003 clearly shows that when there is transfer of property in goods ... sale and purchase
under Section 2(h) of the Central Excise Act,1944 also envisages that
mere transfer of possession of goods from one person
