TMI Blog1997 (11) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... notices pertaining to the months of April, May and June, 1993 (annexures H, J and K) issued under section 12-B(2) of the Karnataka Sales Tax Act, 1957 (in short the Act ) and the proposition notice for making a regular assessment under section 12(3) of the Act for the year 1992-93 (annexure P). The writ jurisdiction of this Court was invoked because of the reason that the petitioner had an appre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the said Bench for dismissing the appeals was the stand taken on behalf of the State Government that the said Government Order was not published in the official Gazette and therefore cannot partake the colour of a statutory notification under section 8A of the Act. The said judgment of this Court was challenged in appeal before the Supreme Court in C.A. Nos. 54255429 of 1994. The Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tings as involved herein, we have answered the same very questions as posed before us in these writ appeals holding that the products of industrial units like the present one are entitled to exemption from sales tax under the Act. 5.. Accordingly, the present writ appeals are also allowed. The clarification of the Commissioner dated November 27, 1993 (annexure R) is quashed. The appellant-compan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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