1999 (3) TMI 614 - HC - VAT and Sales Tax

Summary

The High Court of Karnataka dismissed a petition challenging an assessment order for the year 1993-94 under the Karnataka Sales Tax Act, 1957. The court held that dealers with turnover less than Rs. 2 lakhs are not liable to pay tax. Different classes of dealers can be treated differently without violating Article 14 of the Constitution. The petition was dismissed.