R N DONGARE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In all these cases the question pertains to the turnover of laminated sheets which according to the petitioners fall within entry 110 of the Second Schedule to the Karnataka Sales Tax Act as it stood during the relevant period, while the revising authority held that the laminated sheets come under entry 78 in the course of exercising its revisional power. The Tribunal upheld the view taken by the revising authority.

(2.) It is not necessary to state elaborately the other facts except to extract the 2 entries which have come up for consideration. Entry No. 78 : Cement and asbestos sheets, straw boards, hardboards, plywood and the like .... 10% Entry No. 110 : Plastic sheets and all articles made of plastic polythene or polyvinyl chloride material .... 8%

(3.) The Tribunal as well as the revising authority approached the problem by applying the test of user and held that laminated sheets were put to similar uses for which hardboards and plywoods were used. The dealers challenged this approach by pointing out entry No. 110 and the manner in which laminated sheets are produced.