TMI Blog2022 (12) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent rates may be specified in respect of different goods or different classes of goods of different local areas . In other words, the tax can be levied only by issuing a notification and not otherwise. The notification dated 30.04.1992 issued by the Government of Karnataka in exercise of powers conferred under section 3(1) of KTEG Act, tax was levied at the rate of 2% on denatured spirit, rectified spirit and ethyl alcohol. The notification dated 31.03.1997 provided for levy tax on denatured spirit at the rate of 4%. Thereafter, a notification dated 15.02.2001 was issued exempting payment of tax on denatured spirit and also in the subsequent notification dated 30.03.2002. These notifications are not disputed by the State Government wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aka Value Added Tax, 2003 (for short VAT Tax ) and Karnataka Tax on Entry of Goods Act, 1979 (for short KTEG Act ). The petitioner is a purchaser/manufacturer of denatured spirit and supplying it to various petroleum companies. The denatured spirit purchased/manufactured and supplied to various petroleum companies for the period 2007-08, 2008-09 is sought to be taxed at the rate of 4% under Section 3 of the Karnataka Tax on Entry of Goods Act, 1979. 3. Learned counsel for the petitioner submits that the denatured spirit and ethyl alcohol are two different components as specified under Entry 86 of the First Schedule of the KTEG Act. Hence, he submits that in the absence of notification charging the tax on the denatured spirit for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Notification, and different dates and different rates may be specified in respect of different goods or different classes of goods of different local areas . In other words, the tax can be levied only by issuing a notification and not otherwise. 8. The notification dated 30.04.1992 issued by the Government of Karnataka in exercise of powers conferred under section 3(1) of KTEG Act, tax was levied at the rate of 2% on denatured spirit, rectified spirit and ethyl alcohol. The notification dated 31.03.1997 provided for levy tax on denatured spirit at the rate of 4%. Thereafter, a notification dated 15.02.2001 was issued exempting payment of tax on denatured spirit and also in the subsequent notification dated 30.03.2002. These notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
