INDIAN TOOL MANUFACTURERS LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) IN these two revision petitions presented under section 23 (1) of the Karnataka Sales Tax Act, 1957, the following question of law arises for consideration :

(2.) IN order to appreciate the above question of law, it is necessary to set out the relevant portion of section 8-A of the Act. It reads :

(3.) THE contention of the petitioner, however, before the authorities and the Tribunal has been that the notification did not fall under section 8-A (1) (a) of the Act and, therefore, it cannot be said that the notification stood automatically cancelled with effect from March 15, 1980, by virtue of sub-section (3-A) of section 8-A of the Act. This contention has been rejected by the Tribunal. Aggrieved by the said order, the petitioner has presented these two revision petitions.