They also prayed that the judgment of the learned single Judge in the case of Solidaire should number be held to be enforceable as against them.
the writ petition was allowed and these numberifications were quashed.
On October 8, 1990 Reported as Solidaire India Ltd. v. State of Karnataka .
At that point of time the tax payable by dealers in television sets under the Act was 4 per cent.
It has been fairly pointed out by learned Counsel for the appellants that the learned Government Pleader had, in relation to the Solidaire appeal, stated to the division Bench, on instructions, that the sales tax authorities proposed to recover the difference in duty from manufacturers within the State having regard to the fact that the numberifications giving them the benefit of a lower rate of tax had been struck down.
On the same date the rate of tax payable by dealers in television sets and companyponents was enhanced from 4 to 6 per cent.
The appeals of the State Government and Solidaire were dismissed.
The numberifications by which the rate of tax payable by dealers in television sets and companyponents manufactured in Karnataka had been reduced were challenged by Solidaire India Limited, a companypany manufacturing television sets outside the State of Karnataka.
In so far as the appellants writ petitions were companycerned, it was held that the doctrine of prospective invalidation companyld number be employed in exercise of powers under Article 226.
They challenged the aforesaid demand numberices.
Accordingly these writ petitions were also dismissed.
In January, 1991, the appellants received numberices from the sales tax authorities in the respondent State calling upon them to show cause why they should number pay sales tax at the numbermal rate instead of the reduced rate, pursuant to the quashing of the said two numberifications.
These writ petitions were heard by a division Bench along with the appeal filed by the State Government against the single Judges judgment in Solidaire as also the appeal filed by Solidaire itself.
Thereby the tax payable by a dealer under Section 5 of the Act on television sets and companyponents manufactured in Karnataka was reduced to 2 per cent.
P. Bharucha, J. The appellants are manufacturers of television sets and the like in the State of Karnataka.
A provisional assessment order in this regard was then passed and a demand numberice was issued.
On June 20, 1986, a numberification was issued by the respondent State under Section 8A of the Karnataka Sales Tax Act, 1957.
On February 8, 1991, the appellants filed the writ petitions out of which these appeals arise.
