STATE OF KARNATAKA Vs. PRABHA SOAP SYNTHETICS

JUDGEMENT

(1.) We are concerned in these Appeals with three exemption Notifications issued under the provisions of Section 8A of the Karnataka Sales Tax Act, 1957 (for short "the Act'). The three Notifications are in substantially identical terms. The last of them, dated 31 st March 1984, may be reproduced. It reads thus:

(2.) The question that we have to answer in these Appeals may be put thus: Whether the "total turnover" of a dealer referred to in the Notifications means, as the assessees contend, only the turnover in hand made washing soaps or, as the Revenue contends, the total turnover of the dealer in all goods in which he deals including hand-made washing soaps?

(3.) The Authorities below having come to a conclusion in favour of the Revenue, the assessees filed the Writ Petitions. The learned single Judge held that the contention of the assessees was correct and, accordingly, set aside the notices issued to the assessees by the Revenue. Hence, these Appeals.