TMI Blog1993 (2) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ars. The question is whether the balloons dealt by the petitioner are childrens' toys falling within entry 47 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 (for short "the Act"). This entry was introduced for the first time applicable to the years in question and for the first time the benefit is claimed by the petitioner for these years and admittedly for the previous years prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar goods may fall under several entries. In such a case the court has to examine which of the competing entry should be applied for the purpose of levying the tax. Here, we are concerned with section 5(1) of the Act which does not enumerate any goods as such; it is considered as a general charging section. The various goods treated specifically are found in the several Schedules to the Act. The go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and if so, the balloons are entitled to come under the purview of entry 47 of the Fifth Schedule. The clarification issued by the Commissioner dated January 27, 1986, is not happily worded. 6.. For the reasons stated above, we allow these revision petitions. 7.. Learned Government Pleader is directed to file his memo of appearance within six weeks. 8.. The assessing authorities are directe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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