KUNDANMAL GANESHMAL AND BRORS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE two S. T. R. Ps. are concerned with two years of assessment 1981-82 and 1982-83, both being Deepavali years. The question is whether the balloons dealt by the petitioner are childrens' toys falling within entry 47 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 (for short "the Act" ). This entry was introduced for the first time applicable to the years in question and for the first time the benefit is claimed by the petitioner for these years and admittedly for the previous years prior to 1981-82 entry 47 was not available.

(2.) THE Revenue treated them as general goods and levied tax under section 5 (1) of the Act.

(3.) THE learned Government Pleader sought to justify this conclusion reached by the Appellate Tribunal as propounded by the Revenue.