VARALAKSHMI ENTERPRISES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) ALL these writ petitions are disposed of by this common order since the controversy is with regard to taxability of the item of fabrics which is claimed to be exempt by the petitioners and taxable by the respondents. Penal provisions have also been invoked. In few cases, the assessments/reassessments have been framed levying the tax while in others only proposition notices have been issued.

(2.) THE controversy hinges on the interpretation with regard to the exemption which has been granted by entry 8a of the Fifth Schedule to the Karnataka Sales Tax Act by which exemption has been given on the sales of all varieties of textiles, etc. The said entry reads as under :

(3.) THE expression narrow woven fabrics in entry 58. 06 was explained as under : "for the purposes of heading No. 58. 06, the expression 'narrow woven fabrics' means : (a) Woven fabrics of a width not exceeding 30 cm. , whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges ; (b) Tubular woven fabrics of a flattened width not exceeding 30 cm. ; and (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. "