HOTEL SACHIN SHANTISAGAR LODGE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) HEARD Shri Narayan G. Rasalkar, learned counsel for petitioner and Smt. K.Vidyavati, learned Additional Government Advocate appearing for respondents. Perused the records.

(2.) PETITIONER is seeking for the following reliefs:

(3.) THE grievance of the petitioner in these writ petitions is, Government of Karnataka in order to extend the sales tax exemption and luxury tax exemption during the initial period of 7 years of starting of an industry had issued the notification as prescribed under Section 8 -A(1) of the Karnataka Sales Tax Act, 1957, vide notification No.FD 188 CSL 921 dated 30.01.1993 by exempting tax payable under the Act in respect of sale of food and drinks by new tourism units situated in the places specified in column No.2 of the table to the extent indicated in column No.3 and during the period mentioned in column No.3 of the table, vide Anneuxre B. According to petitioner, by virtue of said notification, there is 100% sales tax and luxury tax exemption payable by the petitioner tourism unit for the period of 7 years commencing from 25.03.2002 to 24.03.2009 and accordingly, granted to petitioner the benefit of exemption of tax of sales as per the said notification. On account of the new enactment, namely Karnataka Value Added Tax Act, 2003 (for short 'KVAT Act') coming into effect from 01.04.2005 delegated necessary powers to the State Government to exempt tax payable under this Act, subject to certain conditions and in pursuance to said power, notification dated 18.04.2005 came to be issued and exempted tax from the date, April 2005 payable by a new industrial unit under the said Act on the sale of goods manufactured by it, vide Annexure C.