H RAGHUVEERA SHENOY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is a dealer in skimmed milk powder brought from Maharashtra and sold within the State.

(2.) The question that arises for consideration is, whether skimmed milk powder is exigible to tax under the Karnataka Sales Tax Act ?

(3.) The said milk powder packed in Polythene bags and fastened with a rubber band, is sold by the petitioner. The Commercial Tax Officer, II Circle, Mangalore issued a proposition notice under Section 12(3) r.w. Rule 18 of the Karnataka Sales Tax Act as per Exhibit- A proposing to tax his turn over in sale of milk powder.