SRINIVASA ELECRICALS Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) INTERPRETATION of Entry 3 of VIII Schedule to Section 5 (3xc) of the Karnataka Sales Tax Act, 1957 CKST Act for short) has fallen for consideration of this Court in this appeal.

(2.) ENTRY 3 for the relevant assessment year namely, 1994-1995 reads as under: goods tailing under items (i) and (ii) of Serial No. 2 of Part E of the Second Schedule i. e. , all electrical goods, instruments, apparatus and appliances including fans and lighting bulbs and all other parts and accessories but excluding Pumpsets with electric motors of not more than 10 H. P. and dry cell and dry cell batteries.

(3.) SECTION 5 (3) (c) of the KST Act starts with a non-obstante clause and proceeds further to say that in the case of sale of any of the goods mentioned in column (2) of the VIII Schedule to the Act which has already been subject to tax under clause (a) of subsection (3) by a dealer liable to tax under this Act, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule shall be levied at the point of last sale in the State on the taxable turnover of sales of such dealer in each year relating to such goods.