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2009 (12) TMI 906 - KARNATAKA HIGH COURTWhether entry 17A in Part C of the Second Schedule as unconstitutional, discriminatory and violative of article 14 of the Constitution of India, so far as the coconut oil sold under the brand name, either in sachets or in bottles? Held that:- The learned judge has not taken into account distinction between the hair oil and edible oil. Since this aspect has not been considered, we are of the view the learned judge has committed an error in granting a relief to the assessee in declaring the amendment as unconstitutional in violative of article 14 of the Constitution of India. Considering the facts and background of the amendment brought in, we are of the view that whenever coconut oil is manufactured and sold as hair oil, the same would attract tax at higher rate of 15 per cent and 20 per cent as per the amendment brought to the Karnataka Sales Tax Act, and coconut oil sold as pure coconut oil, as a brand name would attract only four per cent as the same can be used as an edible oil not exclusively as a toilet articles. In view of this distinction, we allow this appeal.
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