Case Law Details
Giriraj Enterprises Vs State of Karnataka (Karnataka High Court)
HC held that The Notification impugned dated 1.10.2013 issued by the Government of Karnataka insofar it relates to the amendment made to the Notification dated 30.3.2002 for insertion of sub-item [ii] in Serial No.[5], specifying unmanufactured tobacco in ‘sealed container’ for levy of Entry Tax at 5% with effect from 02.10.2013 cannot be held to be unjustifiable and is accordingly upheld.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
The petitioners have challenged the Notification-III No.FD 208 CSL 2013 dated 1.10.2013 issued by the Government of Karnataka insofar as it relates to the amendment made to the Notification No.FD 11 CET 2002 dated 30.3.2002 for insertion of sub-item (ii) in Sl.No.(5) therein specifying “unmanufactured tobacco in sealed container” for levy of entry tax at 5% with effect from 2.10.2013.
2. The petitioners are dealers registered under the Karnataka Value Added Tax Act, 2003 (‘KVAT Act’ for short), Central Sales Tax Act, 1956 (‘CST Act’ for short) and Karnataka Tax on Entry of Goods Act, 1979 (‘KTEG Act’ for short).
Please become a Premium member. If you are already a Premium member, login here to access the full content.
