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2010 (7) TMI 930 - HC - VAT and Sales TaxWhether the petitioner is liable to pay purchase tax under section 6 of the Karnataka Sales Tax Act, 1957? Held that:- The Karnataka Sales Tax Act in its definition of "dealer" in section 2(1)(k) of the Act includes a nonresident dealer within the scope of the said definition. The petitioner is in fact a nonresident dealer within the meaning of the said Act and therefore, he is liable to pay tax. It is not a case of solitary transaction as contended by the petitioner. In that view of the matter, all the three authorities on proper appreciation of the factual aspects of the case keeping in mind the legal position, have rightly held tax is payable under section 6(2) of the Act. Therefore, we do not see any infirmity in the order passed by the Appellate Tribunal which calls for interference and therefore, the petition is rejected at the stage of admission itself.
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