MAHABIR ENTERPRISES Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) In view of the identical nature of facts, grounds urged and the issues involved in these writ petitions, all these petitions are clubbed together, heard and disposed of by a common order. Reliefs sought in these petitions is to :

(2.) Facts in nutshell are : Petitioners are dealers in purchase and sale of bamboo sticks and other raw materials required for manufacture of agarbathis. Petitioners had claimed exemption in respect of sale of "bamboo sticks" for the assessment years in question on the basis of notification issued by the State Government exercising its powers under section 8A of the Karnataka Sales Tax Act, 1957 (for short "the State Act"). The said claim has been negatived by the assessing authorities, and according to the petitioners, solely basing on the circular instruction of the Commissioner of Commercial Taxes. In some of the petitions, petitioners have questioned the correctness or otherwise of the pre-assessment notices, and in some other petitions, the orders of assessment for the respective assessment years. This Court by an interim order had stayed all further proceedings pursuant to the notices and the orders of assessment.

(3.) One and the only question that has to be decided in these petitions is whether "bamboo-sticks" are the same as bamboo splits, or whether bamboo sticks are the products of bamboo. For the purpose of deciding this issue, it would be useful to refer to certain entries in the Schedule, circular instructions issued by Commissioner of Commercial Taxes and the exemption notification of the State Government. Goods "bamboo" finds a place under entry 1, Part B of the Second Schedule to the Act. The said entry reads as under