REGENT COMPUTRONICS PVT. LTD.

NANJUNDESHWARA MART Appellant

V/S

STATE OF KARNATAKA Respondents

Referred Judgements :-

JAMES V. JONES [REFERRED TO]
SAN JOSE,COMETA [REFERRED TO]
HINDEVALLMOND [REFERRED TO]
SAINSBURY V. SAUNDERS [REFERRED TO]
STATE OF BOMBAY VS. VIRKUMAR GULABCHAND SHAH [REFERRED TO]
COMMISSIONER OF SALES TAX U P VS. G G INDUSTRIES AGRA [REFERRED TO]
COMMISSIONER OF SALES TAX U P VS. SUNHARI LAL JAIN [REFERRED TO]
STATE OF ANDHRA PRADESH VS. VAYUGUNDLA VENKATA SUBBAIAH AND SONS [REFERRED TO]
NATHUNI LAL GUPTA VS. STATE [REFERRED TO]
COMMISSIONER OF SALES TAX VS. REGAL DAIRY [REFERRED TO]
VIMALA COLD STORAGE VS. STATE OF KERALA [REFERRED TO]
PATNA MUNICIPAL CORPORATION VS. DULARCHAND SAO [REFERRED TO]

JUDGEMENT

(1.) These revision petitions are under Section 23 of the Karnataka' Sales Tax Act, 1957 (hereinafter referred to as 'the Act' for short).

(2.) The question of law formulated by the petitioner is: "Whether IdIi instant mix, Vada instant mix and Jamoon instant mix sold by the assessee in cartons can be considered as food under Entry 98 of the Second Schedule to the Karnataka Sales Tax Act, 1957?"

(3.) The record is examined. Sri S.G. Shivaram, the learned counsel for the petitioner, and the learned High Court Government Pleader for the respondent are heard.

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NANJUNDESHWARA MART Vs. STATE OF KARNATAKA

Referred Judgements :-

JUDGEMENT

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