KANORIA INDUSTRIES LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) IN this revision, the order of the Karnataka Appellate Tribunal dated 27. 12. 95 have been challenged on the ground that H. D. P. E bags are not covered under Entry 16-A (iii) of second schedule of the Entry Tax Act. The said entry is as under:

(2.) RELIANCE is placed on the judgment given in the case of M/s. MAHARASHTRA HYBRID SEEDS COMPAMY LIMITED, bangalore vs STATE OF KARNATAKA where the dispute was with regard to cotton bags and it was held that such bags are not liable to entry tax and only that packing material which is specifically mentioned in the entry would be liable to tax.

(3.) ARGUMENTS of both the learned Counsel for the parties are heard.