TMI Blog2005 (7) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of the petitioner is that the petitioner is entitled for certain tax benefits in terms of a notification issued by the Government under the provisions of the section 19C of the Act. The present grievance of the petitioner is that because of the provisions of rule 20C(1)(c) of the Karnataka Sales Tax Rules, 1957 (for short, the Rules ), the petitioner has been virtually subjected to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t being not to the liking of the petitioner, the petitioner is before this court, inter alia, questioning the constitutional validity of rule 20C(1)(c). Submission of Sri Chaitanya Hegade, learned counsel for the petitioner, is that under rule 20C(1)(c) of the Rules no tax liability can be determined and, at any rate, tax liability cannot be on the basis of the goods which the petitioner transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ataka Sales Tax Act, 1957, whichever is lower on the sale price of the goods transferred by the eligible new industrial unit to its own place of business or to the place of business of its agent at any place within India but outside the State of Karnataka for sale there. A perusal of rule 20C(1)(c) indicates that it is only a measure for determining the extent of concession that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g out concession in terms of section 19C of the Act, even if the rule is so understood and interpreted by the assessing authority in a manner not so provided in the Rules and to the detriment of the interest of the petitioner, that by itself will not render the rule to be bad. It is open to the petitioner in such an event to pursue the matter by way of statutory remedies as provided under the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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