SHANKAR VIJAY SAW MILL Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In these three matters, the question that falls for consideration is whether rollers and flanges sold by the dealers in question fall under entry 20 of the Second Schedule to the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act").

(2.) The assessing officer, in the case of the dealer in S.T.R.P. No. 61 of 1985, for the period from October 22, 1979 to November 7, 1980, assessed the turnover of sales of the rollers and flanges as accessories for machinery falling under entry 20 of the Second Schedule to the Act and brought to tax at 8 per cent. Aggrieved by that order, the dealer filed an appeal and thereafter second appeal to the Tribunal, of course, unsuccessfully.

(3.) In S.T.A. No. 9 of 1985 for the assessment period between April 15, 1979 to December 31, 1979, the assessing officer, brought the turnover of sales of rollers and flanges under entry 20 of the Second Schedule to the Act. On appeal, the Assistant Commissioner of Commercial Taxes (Appeals) held that the said turnover is liable to tax as packing material, at 4 per cent. The Joint Commissioner of Commercial Taxes in exercise of his powers under section 22-A of the Act, revised the said order made by the appellate authority setting aside the same and restored that of the assessing officer.