RAMDEV AGENCIES Vs. ADDITIONAL ASSISTANT

JUDGEMENT

(1.) THIS appeal is filed against the common order passed by the learned single Judge in Writ Petition Nos. 3955 and 3956 of 19991 and connected matters disposed of on March 8, 1999.

(2.) APPELLANT is a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957 ("the KST Act", for short) and the Central Sales Tax Act, 1956 ("the CST Act", for short) and is engaged in the business of sales of mill-made and handloom cotton handkerchiefs. In the annual returns filed, it had claimed exemption on the sales of handkerchiefs, on the ground that the mill-made and handloom cotton handkerchiefs are exempt from levy of sales tax by virtue of entry 8-A of the Fifth Schedule to the KST Act. This claim of the assessee was rejected by the assessing authority, who has levied tax on the sales of mill-made cotton handkerchiefs and handloom cotton handkerchiefs by applying entry 7-A of Part "T" of the Second Schedule to the Act. Aggrieved by the orders of assessment so made, the assessee was before this Court, inter alia, seeking a writ of certiorari to quash the orders of assessment on the ground that the same is illegal and is in violation of some of the constitutional provisions. The other prayer in the petitions was for a declaration that the mill-made cotton handkerchiefs and handloom cotton handkerchiefs are exempted under entry 8-A of the Fifth Schedule to the Act.

(3.) SECTION 8 of the Act provides for exemption of tax on the sale of goods specified in the Fifth Schedule to the Act, subject to the conditions and exceptions, if any, set out in the Schedule itself.