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1998 (3) TMI 654 - KARNATAKA HIGH COURTExtract: .......ion, the benefit could be taken only after the insertion of section 5(3). For the previous period the liability which has been created by Entry 13a of the Karnataka Sales Tax Act cannot be said to be contrary to the provisions of section 5(1) of the Central Sales Tax Act. The petitions having no force are accordingly dismissed. Petitions dismissed.
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