GODREJ SARA LEE LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner, a manufacturer of pesticides, is challenging the amendment brought in to the III Schedule of Entry 23 of the Karnataka Value Added Tax Act, 2003 during 2008 permitting imposition of tax on insecticides that are used other than for agricultural purposes at 12.50% in stead of at 4%.

(2.) According to the Petitioner, he is a manufacturer of pesticides / insecticides. The order issued by the Commissioner of Commercial Taxes conferring jurisdiction on the Deputy Commissioner of Commercial Taxes (Enforcement) 1, South Zone for passing of assessment / reassessment order in the case of the Petitioner under Section 39(1) of the VAT Act for the tax period from August 2008 to March 2009 and April 2009 to January 2010, is opposed to principles of natural justice since already the authority has determined that Petitioner is liable to pay tax at higher rate of 12.5% on sale of household insecticides, pesticides and rodenticides.

(3.) Heard the counsel representing the parties.