The appellants aggrieved by the assessment orders preferred various writ petitions before the High Court of Karnataka.
It is against this companymon judgment and order passed by the Division Bench of the Karnataka High Court, the appellants have preferred these appeals.
The Division Bench of the Karnataka High Court after hearing the parties vide its companymon judgment and order dated 22nd June, 1998 allowed these appeals and held that the glass bangles and plastic bangles are companyered by Entry 30 and Entry 54 respectively of the Notification dated 30th April, 1992 and are subject to entry tax at 2.
Consequent upon the said clarification, the Assistant Commissioner of Commercial Tax made an assessment order for 199293 and demanded entry tax on bangles.
Consequently, the learned Division Bench set aside the judgment and order passed by the learned Single Judge.
Entry 30 Glass sheets and all articles made of glass.
2000 1 SCR 97 The Judgment of the Court was delivered by P. KURDUKAR, J. These appeals by Special Leave are filed by the dealers in glass and plastic bangles.
The Learned Single Judge after hearing the parties, by his companymon judgment and order dated 15th March, 1995, allowed the writ petitions and quashed the assessment order made against the appellants.
Entry 54 Plastic sheets, granules and articles made from all kinds of and all forms of plastic including articles made of polypropylene, polystyrene and the like materials.
It appears that one of the bangle merchants sought clarification from the Commissioner of Commercial Taxes as to whether glass bangles and plastic bangles would be companyered by Entry 30 and Entry 54 of the Notifica tion dated 30th April, 1992 and is subject to entry tax at 2, The Commis sioner of Commercial Taxes on 21st My, 1992 in exercise of his powers under Section 12 7 of the Entry Tax Act clarified that glass banglesand plastic bangles would be companyered by Entry 30 and Entry 54 of the Notifica tion dated 30th April, 1992 and is subject to entry tax at 2.
The Assistant Commissioner of Commercial Taxes and the Commissioner of Commercial Taxes, the respondents herein aggrieved by the order passed by the learned Single Judge preferred writ appeals before the High Court.
Entry 30 and Entry 54 of the numberification are relevant for the purposes of disposal of these appeals.
The State Government on 30th April, 1992 numberified various company modities for purpose of levy of entry tax.
