KOKATI Vs. COMMERCIAL TAX OFFICER CIRCLE II HUBLI

JUDGEMENT

(1.) In these petitions, the validity of rule 25 of the rules framed under the Mysore Sales Tax Act, 1957 (to referred to hereinafter as the "Act") is assailed on various grounds. That rule reads :

(2.) For dealing in raw silk, Rupee one and naye paise 2,000 i.e. filature silk and fifty. Provided that the charka silk twisted by rate of fee payable by hand (excluding Charka silk reelers for artificial silk). dealing in silk yarn reeled by them shall be rupee one only.

(3.) For dealing in wheat Rupee one and naye paise 2,000 (including atta, maida, fifty soji and bran) bread, paddy, rice (including parched rice and beaten rice) ragi, jola, maize, bajra, navane, and samey