MANGALORE METAL HOUSE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) IN these writ petitions presented by Mangalore Metal House, Mangalore. the following question of law arises for consideration :

(2.) THE question is raised on the basis of the following facts and circumstances. The petitioner is a registered dealer under the Act. He is dealer various items of iron and steel. In particular he is a dealer in M.S. rounds. The petitioner purchases M.S. rounds locally as well as in the course of inter -State trade and commerce. In respect of sale turnover of M.S. rounds, the provision, levying tax applicable, in view of explanation incorporated at the Fourth Schedule, is to the following effect :

(3.) BEFORE proceeding to consider the rival contentions of the petitioner and the State, it is necessary to refer in brief to the relevant provisions of the Constitution and of the Central Sales Tax Act, 1956, ('the Central Act' for short).