SOUTHERN PHOSPHATE AND MINERAL Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Facts necessary for the consideration of the present petition are as follows :

(2.) The case of the petitioner is that it is one of the distributor for M/s. Rajasthan State Mines and Minerals Limited in respect of a product/goods named as "RAJPHOS", a rock phosphate used as fertilizer. The other distributor is Indian Potas Ltd. Under the agreement dated April 28, 2003 there is no specific area exclusively allotted for marketing of the product to the petitioner only, hence the proposed notice issued by the Deputy Commissioner of Commercial Taxes as per annexure D is not applicable to the transactions of the petitioners. Therefore seek for setting aside the demand raised against the petitioner and also to set aside the order dated July 16, 2005 under which assessment was finalised directing the appellant to pay a sum of Rs. 6,28,039.

(3.) The learned advocate for the petitioner contends that it is not only the petitioner who is selling the fertilizer under the brand name RAJPHOS, but also M/s. Indian Potash Limited is selling the said product. In view of more than one dealer dealing in the product, the approach of the assessing authority, the Joint Commissioner and the KAT is in incorrect approach. As there is another dealer and petitioner is not the sole dealer, it seeks for allowing the petition.