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2016 (4) TMI 716 - KARNATAKA HIGH COURTEntitlement of benefit under Section 17(4)(ii) of The Karnataka Sales Tax Act, 1957 - Petitioner firm consists of two women partners - appellant contended that merely because the words used under Section 17(4)(i) are that of "a dealer being a woman", it cannot be restricted to mean a single woman only - Held that:- it is found that if purposive interpretation is made to the word 'a dealer being a woman’, it should mean that "a dealer being a woman’ would also include ‘women’. Therefore, the view taken by the learned Single Judge cannot be sustained and deserves to be set aside. However, on the other aspects of submitting reply and the consideration thereof by the appropriate authority, it is found that no interference may be made save and except that while giving effect to the provisions of Section 17(1)(4) (ii) of the Act, the Assessing Officer or the appellate authority, as the case may be, shall consider the matter in light of the observations made by us in the present judgment and shall take appropriate decision in accordance with law. - Decided pertly in favour of appellant
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