REGENT COMPUTRONICS PVT. LTD.

LIPTON INDIA LIMITED Appellant

V/S

STATE OF KARNATAKA Respondents

Referred Judgements :-

BROOKE BOND VS UNION OF INDIA [REFERRED TO]
B.C. LTD. VS A.C. OF C. [REFERRED TO]
M G ABROL ADDITIONAL COLLECTOR OF CUSTOMS BOMBAY VS. SHANTILAL CHHOTELAL TAYEHALLI DAWOODBHAI MOHOMEDBHOY DAWOODBHAI MEHZAI TRADING CORPORATION [REFERRED TO]
COMMISSIONER OF SALES TAX LUCKNOW VS. D S BIST AND SONS NAINITAL [REFERRED TO]
EMPIRE INDUSTRIES LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]
GIRDHARI LAL AND SONS VS. BALBIR NATH MATHUR [REFERRED TO]
STERLING FOODS A PARTNERSHIP FIRM VS. STATE OF KARNATAKA [REFERRED TO]
POURNAMI OIL MILLS VS. STATE OF KERALA [DISTINGUSHED (DIST) 3.]
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES ASST DHARWAR VS. DHARMENDRA TRADING COMPANY [REFERRED TO]
AUTO TRACTORS LIMITED PRATAPGARH VS. COLLECTOR OF CUSTOMS BOMBAY [REFERRED TO]
LAMINATED PACKINGS PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE GUNTUR [REFERRED TO]
DELHI COLD STORAGE PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX DELHI I NEW DELHI [REFERRED TO]
ADMINISTRATOR MUNICIPAL CORPORATION BILASPUR VS. DATTATRAYA DAHANKAR ADVOCATE [REFERRED TO]
PINE CHEMICALS LIMITED K C VANASPATI KASHMIR VANASPATI LIMITED VS. ASSESSING AUTHORITY:STATE OF JAMMU AND KASHMIR:STATE OF JAMMU AND KASHMIR [REFERRED TO]
HOTEL BALAJI VS. STATE OF ANDHARA PRADESH [REFERRED TO]
BENGAL IRON CORPORATION VS. COMMERCIAL TAX OFFICER [FOLLOWED ON]
BROOKE BOND INDIA LTD VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) These five Writ Appeals are taken-out by the common appellants/original Writ petitioners challenging the order passed on 2.12.93, by learned Single Judge K. Shivashankar Bhat, rejecting the Writ Petitions of the appellants on the ground that there is availability of effective alternative remedy. The learned Judge, has however, observed that clarification issued by the Commissioner of Commercial Taxes in individual case is not binding on the assessing authority nor the Appellate Authority. They are required to decide the question according to law.

(2.) In order to appreciate the grievance of the appellants, in these common Appeals, it is necessary to note a few introductory facts:

(3.) INTRODUCTORY FACTS: The first appellant is a Company incorporated under the Companies Act, 1956. It is engaged in the business of manufacturing and selling inter alia, blended packet teas in Karnataka. The 1st appellant a registered dealer under the Karnataka Sales Tax Act 1050 hereinafter referred to as 'Act'- for short) and it comes within 1h jurisdiction of 4tfi respondent for assessment under the Act.

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LIPTON INDIA LTD Vs. STATE OF KARNATAKA

Referred Judgements :-

JUDGEMENT

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