TMI Blog1997 (9) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate directions saving the appellant from the adverse consequences of striking down an exemption in its favour and an exemption which while it was in force, precluded the appellant from collecting the tax from its buyers. - Civil Appeal No. 4228 of 1991, W.P. No. 15495 of 1981 - - - Dated:- 16-9-1997 - BHARUCHA S.P. AND JAGANNADHA RAO M. JJ. M. Veerappa, Advocate, for the respondent-State. Joseph Vellapally, Senior Advocate (Mukul Mudgal, Advocate, with him), for the appellant. -------------------------------------------------- The judgment of the Court was delivered by M. JAGANNADHA RAO, J.- The appellant before us is the Central Arecanut Marketing and Processing Co-operative Ltd., Mangalore. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its membership consisted of growers from both the States, that therefore it was a class by itself as compared to the writ petitioners and hence article 14 did not apply. When the writ petition came up for hearing after 9 years in 1990, counsel for the appellant pointed out that there was no evidence that any of the writ petitioners had entered into transactions of inter-State sales, that the exemption notification dated 14th/17th September, 1977 had since been superseded by a notification dated 31st March, 1984 issued under section 8(5) of the Central Sales Tax Act, by the State of Karnataka and the benefit of the exemption stood extended from March, 1984 to all other traders. In other words, it was pointed out that the issue itself had bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny tax so as to meet any liability that might arise in case the notification was struck down. These factors were not borne in mind by the High Court. 6.. In our view, the submissions of the learned counsel for the appellant are liable to be accepted. The High Court had noticed that the matter had become academic and in fact, observed at the end of the judgment as follows: Mr. Dattu, the learned Government Pleader, pointed out that 1977 notification had since been superseded by 1984 notification which extended the benefit to all and therefore, striking down 1977 notification would be academic. It may appear to be so. 7.. But the High Court went on to observe that it was none the less deciding the issue, so that in future when power i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
