MAHADEV TEXTILE MILLS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE short point for consideration in this revision is, whether unginned cotton comes within the ambit of cotton under entry 6 of the Fourth Schedule of the Karnataka Sales Tax Act, 1957.

(2.) THE petitioner was a registered dealer under the Karnataka Sales Tax Act, 1957 (hereinafter called "the Act"), a composite mill having the facility of ginning, pressing, spinning, weaving and processing sought to question the assessment for the assessment years 1985-86 and 1986-87 on the ground that the unginned cotton or "capas" do not come within entry 6 of the Fourth schedule. The claim has been negatived throughout in the appeals provided under the Act.

(3.) ENTRY 6 of the Fourth Schedule of the Karnataka Sales Tax Act reads as follows :