VASUDEVA PAI AND SONS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) A Division Bench of this Court by an order made on 12.11.1992 referred the following Question for the Opinion of the Full Bench:" Whether Section 8A of the Karnataka Sales Tax Act, 1957 is applicable to turnover tax after the amendment of Section 6B of the Act by Karnataka Act No. 13/82, and whether a notification exempting turnover tax is traceable to Section 8A of the Act?" Thus, the above Question has come up for Consideration before this Full Bench.

(2.) It appears, according to the view taken by the Division Bench, there has been a conflict between the two Decisions rendered by this Court, reported in (1) 55 STC 93 B.P. Automobiles v. State and (2) 58 STC 178 Shantilal v. State.

(3.) We have heard the learned Counsel on both the sides.