GOPALAKRISHNA SHETTY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This appeal is directed against the order dated 23.06.2005 passed by the High Court of Karnataka at Bangalore in Sales Tax Revision Petition No. 32 of 2005 filed by the appellant, whereby the High Court partly allowed the petition filed by the appellant.

(2.) Brief facts giving rise to the filing of the present appeal by special leave are as follows:

(3.) During the months of May and June 2002, the appellant had transported superior kerosene oil and naptha from Mangalore Port (stock points at Mangalore) to Pondicherry/Chennai i.e. outside the State of Karnataka, consigned by the consignors i.e. M/s PAS Petro Products and M/s. Vivek Petro Chemicals Pvt. Ltd. on stock transfer basis.