REGENT COMPUTRONICS PVT. LTD.

STATE OF KARNATAKA Appellant

V/S

BALAJI COMPUTERS Respondents

Referred Judgements :-

DECCAN CHRONICLE HOLDINGS LIMITED VS. INDIABULLS HOUSING FINANCE LTD. AND ORS. [REFERRED TO]
MACAWBER BEEKAY PVT LTD. VS. BHARAT HEAVY ELECTRICALS LTD. [REFERRED TO]
PEPSICO INDIA HOLDINGS PVT. LTD VS. STATE OF KERALA [REFERRED TO]
RATAN PACKERS PVT. LTD. VS. STATE OF M.P. [REFERRED TO]
BHARAT FOODS CO OPERATIVE LTD VS. STATE OF GUJARAT [REFERRED TO]
MULTIPLEX ASSOCIATION OF GUJARAT VS. STATE OF GUJARAT [REFERRED]
VICTORY PAPER AND BOARD INDIA LTD VS. STATE OF KERALA [REFERRED TO]
M/S SHREE SHANKAR RICE MILL VS. THE STATE OF BIHAR & ORS [REFERRED TO]
DECCAN CHRONICLE HOLDINGS LIMITED VS. INDIABULLS HOUSING FINANCE LTD. [REFERRED TO]
PEEKEY RE ROLLING MILLS PVT LTD VS. SECRETARY TO GOVERNMENT [REFERRED TO]
STATE OF GUJARAT VS. MARUTI TEXTILES [REFERRED TO]
ACTO VS. SPACE [REFERRED TO]
APEEJAY TEA LTD. & ORS. VS. UNION OF INDIA & ORS. [REFERRED TO]
AMI PIGMENTS PVT LTD VS. STATE OF GUJARAT [REFERRED TO]

JUDGEMENT

(1.) THESE appeals are directed against the judgments of the Division Bench of the High Court of Karnataka at Bangalore dated 1.9.2005 passed in Writ Appeal No. 1931 of 2005 and dated 24.10.2005 passed in Writ Appeal No.2383 of 2005.

(2.) THE controversy in both these appeals is identical, therefore, both the appeals are disposed of by common order. For the sake of convenience, we are referring to the facts of Civil Appeal No.1120 of 2006.

(3.) UNDER Section 8-A of the KST Act, the State Government has given exemption of the tax. Section 8-A reads as under:-

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STATE OF KARNATAKA Vs. BALAJI COMPUTERS

Referred Judgements :-

JUDGEMENT

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