In the companyrse of their business, they purchase paddy and after milling paddy sell the resultant rice.
1805 of 1975, the Tribunal held that the turnover was liable to be taxed as he had manufactured boiled rice out of the paddy purchased by him.
From the Judgments and Orders dated the 27th January and 3rd February 1975 of the Karnataka High Court at Bangalore in STRPs.
Thereafter the High Court granted by a companymon order a certificate of fitness in all these cases to prefer appeals before this Court to the State Government.
1805 of 1975.
14, 15 19, 26 32 of 1974.
In the case of the assessee who is the respondent in Civil Appeal No.
The appeals filed by the assessees against the said assessments were dismissed by the appellate authority.
The Karnataka Sales Tax Appellate Tribunal allowed the appeals filed by the assessees against the orders of the appellate authority except the one filed by the assessee who is the respondent in Civil Appeal No.
Since these appeals involve a companymon question of law, they are disposed of by this companymon judgment.
During the assessment years, the assessees purchased paddy from agriculturists who were number liable to pay sales tax.
1805 of 1975 holding that the companyversion of paddy into rice did number involve any manufacturing process and that the purchase turnovers of paddy in those cases were number liable to tax under section 6 i of the Act.
The Judgment of the Court was delivered by VENKATARAMIAH, J. The question which arises for companysideration in these appeals by certificate is whether the respondents here inafter referred to as the assessees are liable to pay purchase tax under section 6 i of the Karnataka Sales Tax Act, 1957 hereinafter referred to as the Act on the turnover companysisting of the price paid by them for purchasing paddy for the purpose of companyverting it into rice for sale, in their respective rice mills.
The assessing authority under the Act levied on the assessee in each of these cases purchase tax on the purchase turnover of paddy under section 6 i of the Act.
1801 1805 of 1975.
On the basis of said certificate, these appeals have been filed by the State Government against the orders of the High Court.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
Aggrieved by the decisions of the Tribunal, the State Government filed revision petitions before the High Court under section 23 1 of the Act in the first four cases and the assessee filed a revision petition in the last case.
Nettar for the Appellant.
Ramamurthy and Miss R. Vaigai for the Respondent.
The assessees are owners of rice mills in the State of Karnataka and are registered dealers under the Act.
Ex parte Respondents in CAs 1801 1803 1805/75.
