High Court Karnataka High Court

The Karnataka Metal Merchants And vs The State Of Karnataka on 8 June, 2009

Karnataka High Court
The Karnataka Metal Merchants And vs The State Of Karnataka on 8 June, 2009
Author: P.D.Dinakaran(Cj) & V.G.Sabhahit
IN ma HIGII com: or" KARNATAKA 
BMGALGR5   

mcrm 'mars THE 3'?" DAY 09*  ?l?\§§f&    

rim HQNBLE MR. P.D,,DmAK.5R.AN, Ciimamsrzca %

='<E§'@&"¥'A%A H1354 CGURT 0F §(fiRNATAKA 3-HG!-I COURT

THE HON'Bi E'j}:1R«;;1fi;fi'§T1€?;"é';"%*¢G. swam}?

 

BE'§"}£mN€  A?§fA , %  j A

ma KARNAIAK.£'ME;IAL_ I«.53aCH51s?rs &
MANUFACTURER_§3.,AS}S(}*Z?gIA.TION (REGISTEREB)
Na. 92, Bmadema 
Baxxgalare-s5:;: 953,  Ms,  Pfmlchmd,
Prefidmt cf the wmmm;  "  
;   x  y "   %  P3'r1Tz<::1~aER
 

[  T3wash&:he?mzmpa1§wrm;
" u    _1?'1z1m€:s-;':_}Z)@une2mt, Vzdhma Soudha,
'  

 

  '3'.'h:MCa:m::is§iem at:    Taxes,

 -~--~'V.'I'.I<'., Baum' ' 3 Ihlviakzkw
 £$Bmdm.

   RESPQNDENTS
~ (by am Nileufaz ma, gag.)

JMUKEG UP" a-mmmmmkm mm wux'ms_:mRNA"rAm may mam' W mwwmm mes-2 coma' €f}§3 



'I'}1is mam is alga grfim' g £0 gm}: §;e":§§§iér:.V"éatzd

£9.1L2$Q8 by the raspanéent rm. 2 viée R6. 

6% ETQ.

THIS WK}? mrrzzmrs   c':m;'SA'D_A:{i_'?,"'3§é§_E}§.';§£-ivzibf: gig
Mmg 'i'§IRF€)LLQ\\?I?wIG::w     O   

 

0 I~1'U£§.";l;Z__;R;_ A

1. This was Pe§i:i»$¥n-  KAREATAKA
swag; ,'   zséawmcmxms

a.ss0as2;&;'r:Oa%;§§%%   which is an mmiamon

= ."":5&§gg?% ggggmwfgm Ag'

 

ifiéfiy   is fmzed by me small mfi pat}!

was gag -mO:a%»:m-1:  absufi 334 memhers £31 Ehe

 ~  ' mmnkfis ma rsgisiemd

  Ovpagtbiis iii:eres§1i:i:ga§is:: is filefi ham   
  LEQQ3 vifégaéém the  I

Vslag finddeé. ?s5:'.§ 2&3" W3

 

  :2  .  
'ea 'ey ordm dmé.

 
 

 af issszim éeiiwry

." - O ' ff  __r:.飣é,§ éi%éfi*§3a*caEy§

 O 21k :2. 323 am-;~e& :2: am am ?e§Zfimz, gm seam: 53(2) eféhe

Uififléé 0? KARNAVAKA MG!-E $OURTxfGF;-_:KARNATAKA HSGH COURT OF KARNATAXA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT

 ¥2&ue mag fax 53:: 23%; 
x?'

   



;»1"%J§T§NA"i"AKA MGM CGUR'? C? §(fiRNATAKA MGM €053?'

the K;V.A.T. Aat) prescribes cmying of whilx:
H-mzspcrmm geods by a claim in the State.   

K.V.A.T. Ru}.-,3 2395 prm-mas M 

Farm VAT $95 ea' Fem: VAT SIVZ5 égf  "

txmzsacfims and by mgjLJ%%i%  by 
Ceznmissicam azadvthg   by order
ma asmzm  ma exgory of
dealers   note in mm was:
595 as  local V.A.'I. em: or
~m.:    fee, the Form. VAT
s1s¢m§:%b§ g«;m.aby the deem bexongmg to 9. mama

_   are :9 keep smeunzs af meek and
   dsiivmy mates. \VI1mevm' the dealers
  505, they have te fumish the detfl of

cfthe toms med cashier but the dealers mum

"   I Fem VAT 515; as such 'mfazmafien is needed ta be

 tbs Eepmznent 1: is mm avermé. mm

"Wm war mmam-«mama-um mum WW"! Af.é£"'.,-:K£\RNATAKfii M16?! CGUM" W? W@aWVEfiT'AKfi HQGH COKFEW  

  have , in . E I
933595 Fmmaadchmere w-ithaviwta wave aamge
Q



 

3
§
:
.5
¢
2
K
E
3&2
3
Q
3
3
$
2
E
:
§
§
:
a
K
§
In
3
E
2
3
2
:
.5;
:
5
E
2
2
§
E
2
§
3
5
§
§

wwnwm 'W'! filkmrmawwwww ifllwflflfl WWW"! Mflfiv. GE; '\g::V' 'z-s"\%:

md effecfive seheme 111% wculd ma ms difiultiw sf
dealers and  , the maxim has  % I f  %  _

dimniinme the prwenl. whaznc cf   _  u  

delivexy nmes and Emrduce    11.1;
electzmaicafiy to the mam.  

as befcm: 15.12.2908  new syamn gr
aommmg  will be in placs am
we af     in commsienfien of the
  Rmea mid would mm penal
  a represfizitmiozz clued

Ja%§,12,2a§s  gespandmz no. 2. Comnusm' Emma" cf

  Tam expIaim'11g  3 bang faced by the

 r  in cm they as forced to fcllew new

 af downleading invmiee mm the Rat. Th: mam 

its the Hezfble Cbiaf  of the Sta:

 

  Kmam an 15* Dwmba mm mm» an 22" Dccmnbm;
2oas,whmm:1m&ir5cumam'ng fiwdhythepaiiy daalms
have Rm cxp3a5n& It is fmfim gvmcd. M an 29.i2.2§98

J



$11: affiae 'sewers cf sh: peéiiazsex a5sa:ciai$I?A..{}?§fi§*ff*a:"}j::§:éi. file

raspsnficni 2w. 2 --- Canzmgiazzm' af  

exprags £1: §ersm mg  *a;y%%:::gA 

switchirg 635% $0 the  
frram 112: fiié afiefr this     issued
a clfiificmery   in  §'»§fich use ef
elémmiiealigi    ham: exestiptaé is':
case :3?   mm} map an émaé
leads,   smfi arda has rm
e-mea theZvgzgsbigfiéfv§}§§:§=':_d.  

% sa/..
A Chief Justice

Sd/-3
% V V_ judge
..Eé;&z§g:L"§'es!bE¢V  "  V

  ..... 

.

V: