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2016 (4) TMI 716 - KARNATAKA HIGH COURT

2016 (4) TMI 716 - KARNATAKA HIGH COURT - TMI - Entitlement of benefit under Section 17(4)(ii) of The Karnataka Sales Tax Act, 1957 - Petitioner firm consists of two women partners - appellant contended that merely because the words used under Section 17(4)(i) are that of "a dealer being a woman", it cannot be restricted to mean a single woman only - Held that:- it is found that if purposive interpretation is made to the word 'a dealer being a woman’, it should mean that "a dealer being a woman’ .....

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rvations made by us in the present judgment and shall take appropriate decision in accordance with law. - Decided pertly in favour of appellant - Writ Appeal No. 1103/2004 (T-KST) - Dated:- 14-3-2016 - Jayant Patel And B. V. Nagarathna, JJ. For the Petitioner : Sri Atul K Alur, Adv For the Respondent : Sri Shivayogiswamy, AGA JUDGMENT In view of the order passed in the Review Petition a while ago, we need to now address on the merits of the writ appeal, more particularly, concerning the aspects .....

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eaning is given, it would run counter to the definition of the word "Dealer" as provided under Section 2(1)(k) of the Act, which includes partnership firm or association of persons and therefore it should mean also to include a partnership firm of two women or more than one woman while interpreting the said sub-section. 3. Learned Counsel for the appellant in furtherance of his submission contended that for the subsequent year when it was brought to the notice of the Government, the sa .....

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aforesaid proceedings before the learned Single Judge, Division Bench and the Apex Court, the reply has been filed, the orders were passed but they are before the appellate forum on the other aspects and the issue of whether woman includes women is yet to be finalized. 6. In view of the aforesaid declaration made by the learned Counsel for the appellant, we find that when the review petition has been allowed and the writ appeal is to be considered on merits, it would be just and proper to consi .....

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ence is reproduced as under: [(k) "Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, and includes- (i) [an industrial, commercial or trading undertaking of the Government of Karnataka, the Central Government, a State Government of any State, other than the State of Karnataka], a local authority, company .....

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on 17(4)(i) and (ii) to a dealer being a woman in contra distinction to the word being women , the resultant effect would be that it would not only run counter to the definition of the word "dealer" but it would narrow down and would give a different meaning to the principal definition of the word "dealer". Not only that, if the meaning of the word "dealer" is restricted only to an individual, it would nullify the wider definition of the word "dealer" as e .....

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