Artwins Electronics Division v. Assistant Commissioner Of Commercial Taxes
1999-10-11
D.P.MOHAPATRA, R.C.LAHOTI, S.P.BHARUCHA
body1999
DigiLaw.ai
(1) LEAVE granted. (2) LEARNED counsel have agreed that the case of the appellants is identical to that of the appellant in British Physical Lab India Ltd. v. State of Karnataka which was disposed of by this Court on 24/9/1998. (3) FOLLOWING that judgment, the appeal is allowed and the judgment and order under appeal is set aside. The writ petition filed by the appellant is allowed and the respondent State is directed not to collect the amounts of sales tax that have become payable only by reason of the order quashing the notifications under Section 8-A of the Karnataka Sales Tax Act, 1957 issued on 23/6/1986 and 28/3/1987 fixing reduced rates of sales tax payable by dealers in television sets and components manufactured in Karnataka. (4) NO order as to costs.