JUDGEMENT
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(1.)THIS group of Writ Petitions had been heard together because, a common question of law arises in ail these cases. These petitions are disposed of by this common order.
(2.)PETITIONER is common in all these petitions. Petitioner is a proprietory concern and registered both under Karnataka Sales Tax Act, 1957 (for short 'the Act') and Central Sales Tax Act (C. S. T. Act for short ). Petitioner is engaged in the manufacture of Electrical Goods including transformers. The assessment years in question in these cases are 1989-90, 1992-93 and 1993-94.
(3.)DURING the assessment years in question, petitioner had undertaken the manufacture of transformers to M/s. Kirloskar Company, Bangalore. After such manufacture, petitioner has effected sale of such goods which are liable to tax under the Act, to the brand name holder namely M/s. Kirloskar Company. The sale of such goods by the manufacture of the brand name holder is deemed to be 'not a sale' by the first dealer liable to tax under the proviso to Section 5 (3) (a) of the Act.
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