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1992 (11) TMI 257 - SC - VAT and Sales TaxValidity of various provisions of the Karnataka Sales Tax Act, 1957, as amended by Amending Act No. 27 of 1985 and the Karnataka Sales Tax Rules, 1957 challenged Held that:- Appeal dismissed. As in prescribing different rates of tax for particular types of works contract in the Sixth Schedule, the State Legislature has contravened the provisions of article 14 of the Constitution. We may, in this context, mention that the High Court while upholding the validity of the rates fixed in the Sixth Schedule has held that while under the Second Schedule tax on pipes, tubes and fittings of iron, cement and asbestos not falling in the Fourth Schedule is to be levied at 8 per cent, the tax on the corresponding item under item No. 20 of the Sixth Schedule is levied at the rate of 10 per cent. The High Court has held the fixation of rate of tax in respect of item 20 in the Sixth Schedule as being discriminatory and has struck it down. The said part of the judgment of the High Court has not been challenged by the State and we do not wish to say anything on the same. During the course of arguments before us, the learned counsel for the appellant sought to challenge the validity of section 19A of the Karnataka Sales Tax Act which provides for deduction of tax at source. We find that the said provision was not challenged by the appellant in the writ petition before the High Court and was also not challenged in the additional grounds which were submitted by the appellant in the High Court after the decision of this Court in Builders Association case [1989 (3) TMI 356 - SUPREME COURT OF INDIA]. It has also not been challenged by the appellant in the special leave petition filed before this Court. In these circumstances, we have not permitted the appellant to raise this question.
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