MANIPAL MEDIA NETWORK LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The assessee has filed these petitions relating to the assessment years 2002-03, 2004-05 and 2004- 05, challenging the order of the Tribunal, whereby the appeals of the assessee have been dismissed.

(2.) In short, the facts of this case are that the assessee is in the business of publication of newspaper for which newsprint is used, which is admittedly 'goods' which is taxable under the Sales Tax Act, even though the newspaper is exempted from such tax. The dispute in the present case is with regard to stock transfer of newsprint from Manipal to Mumbai, which the petitioner-assessee claims was for printing of its newspaper in Mumbai and was transferred from its office in Manipal to its own office in Mumbai. However, it is not disputed that though the newsprint was meant for printing newspaper by the office of the petitioner-assessee in Mumbai, but for whatever reason, the newspaper was printed, not in the office or the printing press of the assessee at Mumbai, but outside. Since the assessee did not furnish the requisite Form-F, as required under section 6A of the Central Sales Tax Act, 1956, [hereinafter referred to as 'the Act', for short], the exemption from tax was denied to the assessee by the Assessing Officer. The first appeal filed before the Commissioner, as well as further appeal filed before the Karnataka Appellate Tribunal, were both dismissed. Challenging the said orders, these petitions have been filed.

(3.) We have heard Ms. H. Vani, learned counsel appearing for the petitioner-assessee as well as Sri. T.K. Vedamurthy, learned Government Pleader appearing for the respondent and have perused the record.