- (1.) This appeal is against the judgment of the Karnataka High Court dated 20/7/1999 in Writ Appeal No. 2498 of 1999 in Writ Petition No. 7834 of 1994.
(2.) Briefly stated, the facts are as follows: in the State of Karnataka, as per the Schedule to the Karnataka Sales Tax Act, 1957, sales tax on television sets and components was at 6%. On 20/6/1986, the State of Karnataka issued a notification under Section 8-A of the said Act by which dealers who sold television sets and components manufactured in the State of Karnataka were to pay sales tax at the reduced rate of 2% whereas dealers who sold television sets and components manufactured outside the State were to pay sales tax @ 4%. On 28/3/1987, the State issued another notification by which the rate of 2% was raised to 3% and 4% was raised to 6%.
(3.) Both these notifications were challenged by one M/s Solidaire India Limited on the ground that they were discriminatory. On 8/10/1990, the Karnataka High Court struck down these two notifications. Thus, from that date onwards, the rate of tax was again as per the Schedule to the Act i. e. at the rate of 6%.;