1999 (3) TMI 614

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..... icles 14 and 265 of the Constitution of India. It is stated that the provisions of section 5(5)(a) of the Karnataka Sales Tax Act, 1957 have not been properly interpreted. Section 5(5)(a) of the Karnataka Sales Tax Act, 1957 reads as under: "(a) a dealer whose total turnover in any year is less than two lakhs rupees shall not be liable to pay tax for that year. (b) Notwithstanding anything conta .....

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..... e to pay tax, under clause (a). Clause (b) provides that notwithstanding anything contained in clause (a), as such what is provided in clause (a) is not applicable to what is provided in clause (b). Clause (b) had two sub-clauses, one is applicable to casual trader and the other is applicable to the hotelier or restaurateur, manufacturer, dealer in liquor and beer and dealer who bring any goods .....

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..... r, only then he will fall under this clause. 3.. The other contention which is raised is that all the dealers have not been treated similarly and thus there is violation of article 14 of the Constitution. If the Legislature has fixed the limit for liability of tax differently, then it is not for this Court to go to the wisdom of the Legislature. Different classes of dealers are being treated diff .....

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