RASTOGI,J. - (1.) The present appeals have been preferred against the impugned judgment dated 17th April, 2007 passed by the High Court of Karnataka disposing of the Sales Tax Revision Petition examining the applicability of the turnover tax as defined under Section 6­B(1) by the Karnataka Sales Tax Act, 1957(hereinafter being referred to as "KST Act").
(2.) The brief facts of the case which may be relevant for the present purpose are that the appellant is a manufacturer and registered dealer of the cashew kernels cashew shell oil, etc. Assessments were made for the years 1990­91 to 1999­2000 by the respective assessing authorities under Section 12(3) of the Act. Against the assessment orders of the assessing authorities, appeals/revision petitions were preferred before the appellate/revisional authority and the contention advanced by the learned counsel for the appellant was that levy of tax under Section 6­B of the Act, on the total turnover is a misconstruction of the provision and it has to be on the "taxable turnover" which may be in conformity with Article 286 of the Constitution of India but that was neither accepted by the assessing authority nor at the appellate/revisional stage against which the present appeals have been preferred impugning the assessments made for the years 1990­91 to 1999­2000 in the instant appeals.
(3.) The main thrust of the submission of Mr. Mohit Chaudhary, learned counsel for the appellant is that Courts below have manifestly erred in appreciating that the 'total turnover' as defined under Section 6­B(1) for the purpose of levy turnover tax can in no event include the 'turnover' with reference to which the State has no power to levy tax under the constitutional scheme and the submission proceeds that the levy of tax under Section 6­B can be on the 'taxable turnover' alone. Though the first limb of the Section has adopted the word 'total turnover' but it is only for the limited purpose of identifying the dealers and further submits that the 'turnover' which is not liable to tax under the provisions of the Act, cannot be included in the calculation of 'total turnover' for the purpose of assessment of turnover tax and that is according to him the basic error which has been committed in interpreting Section 6­B(1) of the KST Act.;