TMI Blog1998 (9) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... 11517 of 1996, W.P. Nos. 4040-4042 of 1991 - - - Dated:- 24-9-1998 - BHARUCHA S.P. AND KHARE V.N. JJ. Raju Ramachandran, Senior Advocate ( Roy Abraham and Mrs. Baby Krishnan, Advocates, with him), for the appellant. K.R. Nagaraja, K.K. Tyagi and P. Mahale, Advocates, for the respondent. -------------------------------------------------- The judgment of the Court was delivered by S.P. BHARUCHA, J. -The appellants are manufacturers of television sets and the like in the State of Karnataka. 2.. On June 20, 1986, a notification was issued by the respondent-State under section 8-A of the Karnataka Sales Tax Act, 1957. Thereby the tax payable by a dealer under section 5 of the Act on television sets and components ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Solidaire [1994] 92 STC 278 (Kar) should not be held to be enforceable as against them. These writ petitions were heard by a division Bench along with the appeal filed by the State Government against the single Judge's judgment in Solidaire [1994] 92 STC 278 (Kar) as also the appeal filed by Solidaire itself. The appeals of the State Government and Solidaire were dismissed. In so far as the appellants' writ petitions were concerned, it was held that the doctrine of prospective invalidation could not be employed in exercise of powers under article 226. Accordingly these writ petitions were also dismissed. 5.. It has been fairly pointed out by learned counsel for the appellants that the learned Government Pleader had, in relation to the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 770 of 1989 Reported as Texmaco Ltd. v. State of Andhra Pradesh [2000] 118 STC 290., and connected matters, passed on 18th August, 1998. In the case of Indian Cement Ltd. v. State of Andhra Pradesh [1988] 69 STC 305 (SC); (1988) 1 SCC 743 notifications providing for a concessional rate of tax to cement manufacturers within the States of Andhra Pradesh and Karnataka were quashed. Writ petitions were filed in this Court by local manufacturers challenging proceedings commenced in the State of Andhra Pradesh to recover the amounts of the sales tax which would have been paid but for these notifications. Counsel for the local manufacturers pointed out that, having regard to these notifications, the local manufacturers were disentitled by reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the learned Government Pleader before the division Bench of the High Court. Such television manufacturers are not before us and they appear to have taken no proceedings subsequent to the order on the appeal before the division Bench. We see no reason why, in the circumstances, we should be deterred from passing the appropriate order on their account. 9.. In the result, following the judgments aforementioned, and in the interests of justice and equity the appeals are allowed and the judgment and order under appeal is set aside in so far as it deals with the writ petitions preferred by the appellants, that is, Writ Petition Nos. 4040-4042 of 1991, before the High Court (paragraph 6 of the impugned judgment). These writ petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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