{"id":7483,"date":"2009-11-16T00:00:00","date_gmt":"2009-11-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009"},"modified":"2017-11-26T07:42:53","modified_gmt":"2017-11-26T02:12:53","slug":"state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009","title":{"rendered":"State Of Karnataka Rep By The &#8230; vs M\/S Ratna Industries on 16 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">State Of Karnataka Rep By The &#8230; vs M\/S Ratna Industries on 16 November, 2009<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath And Kumar<\/div>\n<pre>,L\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 16\" DAY OF NOVEMER, 2009\nPRESENT\nTHE HON'BLE M. JUSTICE K.L. MANJHNATH\nAND H .\nTHE HON'BLE MR. JUSTICE AaAvi\u00a7Dj$\ufb01nASl_l.\nS.T.R.P.Nof25JgCS7[ofrV'l ' u\nBETWEEN: I bml: 1 d\nState of Karnatakael u b S ._e\nR\/by Commissioner of Commerciala\nTaxes, VTK Buildlng,\"\" ' \"\n\nGandhinagar, Banga1eree9Lg,l~o .. PETITIONER\n\n~(By,Smt:\u00e9eeEha&gt;Menon; Govt. Advocate)\nAND:\nM\/s RatnaVInduStrles,\n\n4\u00a7angalofelRoad}\n\u00a7Chal1akere}~-V -----\n\nd\u00ab,xR\/by its Manager. .. RESPONDENT<\/pre>\n<p>:f_7ec&#8221;(Ey_id?ocate Sri.G.Rabinathan)<\/p>\n<p>&#8216;This STEP is filed under Sec.23(1) of The KST<\/p>\n<p>\u00ab .Act against the judgment and order dated 18.7.2096<\/p>\n<p>&#8220;.paSsed in STA No.1347\/2004 on the file of The<\/p>\n<p>TKarnataka Appellate Tribunal, Bangalore, allowing<br \/>\n&#8216;&#8221;the appeal.\n<\/p>\n<p>fhis ?etiti\u00a2n is mowing an fa: fi\ufb01gi \ufb01\u00e9aring<br \/>\nthis day! MAKJURAEH J. ma\ufb01a the follgwi\ufb01gz &#8220;&#8211; &#8221;<\/p>\n<p>The assessee is \u00e9&#8221;\u00a7\u00a7alef.un\ufb01e\u00a7\u20acg\ufb01% \u00a7%\u00a2vi\u00e9i0n3<br \/>\naf the KarnatakavS\u00a71es\u00a5Ta#Q Tag i\u00a7 &amp;e\u00e9\u00a3er of fried<br \/>\ngram and based  i&#8211;;1\u00bbg;&#8217;   biotificaticn<br \/>\n\ufb02amed 31.3_,1\u00a7s\u00a7   as fried gram<br \/>\nwere \u00a2la&#8217;sfis:\u00e9;_f   and accarciizzgly tax<br \/>\nuse Em-\ufb01&amp;Jl\u00a7\u00a3ie&amp;; \u00a7h\u00e9*H$n&#8217;ble Supreme Court in<br \/>\n =  vs. srgrz $2&#8242; 2a:ss:mA<\/p>\n<p>\u00a7RA\u00a7ES\ufb01\u00b0H\u00a795  S\u00a7C53\u00a7\u00a7) held that fried gram is<\/p>\n<p>\u00e9iffgkent \u00a7ram_MEanga1 _____ gram and the aforesai\u00e9<\/p>\n<p> ; \u00a7\u00a7\u00e9gme$t&#8217;\u00a7\u00e9$_delivered an 23\u00ae8.1\u00a7$4. Even though<\/p>\n<p>\u00e9h\u00e9gj\ufb01\u00e9\u00e9gg\ufb01\ufb01 wag deiivared by the Hanfble Supreme<\/p>\n<p>  cou\u00a7tz Q\ufb01 &#8217;23.S.1\u00a794 there was as aarrasyending<\/p>\n<p> &#8221; g\u00a2hamgeHia the Gvernmnt Eatificaticn in ragar\u00e9 ta<\/p>\n<p> }i$Qy sf tax an Sengal Gram ag wall as \ufb01rie\u00e9 gramk<\/p>\n<p>&#8221; f\u00e9$\u00a7er sf asaessmant far the year 1\u00a7\u00a75w\u00a7? was<\/p>\n<p>pa\ufb01sed Eewyim tax at tha gate cf 2\u00a225% basa\u00e9 an<\/p>\n<p>tha jug: amt \ufb01f the H9\u00a7&#8217;bi&amp; Sggrag Qaart @$%\u00a7<\/p>\n<p>f\ufb01w<\/p>\n<p> &amp; d,i;\u20acf%Kez:t rates\u00bb<\/p>\n<p><span class=\"hidden_text\">-3-<\/span><\/p>\n<p>titwugh notificatian was mat withdrawn <\/p>\n<p>Subsequently, an 3. ractifiaatian.W.,.\u00e9.}3*_\u00a7;\u00a7I\u00a3&#8211;i\u00a7:aa,ti\u00a7:::  ~<br \/>\narder of rectificatien was pa5.;sse\u00a7:fi  3}jr;*eucjif:J{:&lt;:::.3&quot;.i1?1\u00a7&#039;VV&#039;:.:ZI.&#039;:__ \u00e9;..,:%:.\u00e9.a;*\u20ac; &quot;<\/p>\n<p>fram 1 .25% to 1% , thereafter Jad\u00e9ffiiz Co:r\u00a3\u00e9L\u00a5,s$;:\u00a7.ez_&#039;:i;ar% <\/p>\n<p>Commercial Eaxes, \u00a7ava:1age&#039;\u00a3?\u00e9.:._V&quot;vx*e\u00a7\u00a7ri\u00e9\u00e9\u00e9a\u00e9i 1 \ufb01heivgarder of<br \/>\nreatificatien and  &quot;s&quot;.&#039;:a.f_&#039;V\u00bb. n.:&#039;tf\ufb01:&#8217;!;&#8217;.:&#8217;:&#8217;_qfgvc\u00e9tian was<br \/>\nget asidsa and  \u00a7::Zr*ze   c%};*:&#8217;zf\ufb01\u00a3%$ ifaurt<br \/>\n\u00a7\u00a2;e3\u00e9\u00e9gi\u00bb%2&#8217;AABez:ga1 gram mad fzsiesd gram aura traatezzi as<\/p>\n<p>   and attraats galeg tax at<\/p>\n<p>\ufb01caar\u00e9ing ta the ;eame&amp; Qmrt.\n<\/p>\n<p>\u00e9\ufb01\u00e9mcatag mvegz tizmzgh the aariiax natificatian wag $15&#8243;;<\/p>\n<p>raw<\/p>\n<p>2&#8243;&#8216;<\/p>\n<p>%<\/p>\n<p>5.\u00bb\/&#8217;<\/p>\n<p>-:\u00a7.m<\/p>\n<p>with\ufb01rawmg in vigw $5 t\ufb01a law lai\ufb01 d\u00a7%\ufb01 by i\ufb01<\/p>\n<p>Eim\ufb01isla Supzraaaa Cmzrt tax has <\/p>\n<p>treating fried gram as 3. dViff\u20ac:=;&#8217;\u20acf3*f:,&#8217;A.C\ufb013iT\u00a7;\u00a7i?f{;K2\u00a7.&#8217;\u00a7.;-E3?&#8221;4:&#8221;- ,__&#8217; <\/p>\n<p>3. \u00a7er mantra, aauzase}. z5_a\u00a7:&#8212;._thewaa::*~;@S.\u00e9-;at2%._&#8221;\u00abe&#8217;:;:::\u00bb:&#8217;:&#8211;%:er&#8221;;d.;*3.L&#8217;<\/p>\n<p>that evazz \ufb01hcizgh tlge   ggsurt has<br \/>\n\u00e9eciaea the issue in G%\u00a7u\u00a3g\u00a7[$\u00a33\u00a7\ufb01$i1; \ufb02aw? (cited<br \/>\n\ufb01upra} , as th\u00e9 \u00e9\u00e9azfiier&#8217;  \u00a7&lt;fsu%;;.i.ficatian has<br \/>\nmat bean   .._&quot;\u00a7.?,*vr;=;\u00ab;&#039;\u00a7i\u00a7v&#039;\u00a7&#039;}zQt.ifiz:atior: has<br \/>\nbeer: is\u00a7:\u00a7i,\u20ac\u00e9L%.;   \u00e9ir\u00e9&#039;  gcrvernad by the<br \/>\nGQ%zermm2%&quot;t:A &#039;\ufb01ctijif not based at&quot;: the law<\/p>\n<p>\u00e9eclare\u00e9.  &quot;i::s.?&#039;:\u00a7&#039; . A\ufb01u\ufb01xiama Cmzrt in the said<\/p>\n<p>: \u00a7:aa:x:%ftiz;i::.\u00a7;&quot;\u00a7;a;;:?VA cgaaea H &quot;~&#039;.}.:&#039;&#8211;*hex\u00b0e\u00a3o.z&#039;:a,, ha requestg the amzrt<\/p>\n<p>t\u00e9.  _ &#039;t;?:9:e_ V 1?-\u00e9\u00bb:vis3;m: petal ti on .<\/p>\n<p>&#8212;  &#8216;E\u00a7;\u20ackiz:c3.&#8221;%\u00a7fa*sa?rd. the aaunsei fer the parties, we<\/p>\n<p>nczst  any qtzastiong at&#8217; law arisa in this<\/p>\n<p> a?3?&#8217;;&#8217;L.:&#8217;5$2&#8242;;~%._l\u00bb &#8220;&#8216;A_\u00ab\u00a33&#8217;.i?z\u20ac:;e the Gawrmmnt \ufb01otifiaatisn \ufb01ata\u00e9;<\/p>\n<p>H -;1% ir.3.f\u00a7.98\u00ab\u00a7 has ifi\u00e9t. keen with\u00e9rawn by Ehe Qa\ufb01mmmat<\/p>\n<p> 33$? even thaugh Supzfezm Qmzrt had. \ufb01\ufb01clage\u00e9<\/p>\n<p>&#8221; the Bengal Gram an\ufb01 Friad \ufb01xam 33 \ufb01ffarent<\/p>\n<p>&lt;53&quot;\n<\/p>\n<p>m\ufb01w<\/p>\n<p>cammadities. If the Gcwernmnt has c\u00e9m\ufb01i\ufb01aed a<\/p>\n<p>mistaka withcut bringing ta the n\u00a7ti\u00a7\u00a2 f\u00a2\u00a7- \ufb02he<\/p>\n<p>assessee, Assassing Gffiaerg ~w1::-zrzntst Bdaiil. V&#8221;uipg:&gt;z&#8217;\u00a7._V tv4.he &#8216;<\/p>\n<p>a$sessee ta pay tax at a higher r\ufb01t\u00a2.Whe\ufb01f\u00a7\u00e9 has&#8221;!<\/p>\n<p>mat callected the amwu\ufb01\ufb01 in view g\u00a7 g$\u00e9 g%\ufb01axnm&amp;\u00a7t<\/p>\n<p>Ratificatian, b<\/p>\n<p>5, in the circu\ufb01$\u00a3a\ufb01;\u00a2\ufb01;u&#8221;Q\u00a2\u00ae.dg not see a\ufb01y<\/p>\n<p>substantial _qges:i\u00a2aCj\u00a7\u00a7Q;\u00a7$w \u00a7\u00a3ises in this<\/p>\n<p>revisicn.5~\u00a7g\u00a2%\u00a5\ufb02i\ufb01\u00a7;\u00a7%_t\ufb01\u00e9 \u00a7%\u00a3iH1on is dismissed&#8217;<br \/>\n3d\/-es;\n<\/p>\n<p>Tucigt\u00e9<\/p>\n<p>3&amp;5<br \/>\nEu\ufb01ge<\/p>\n<p>A&#8221;&#8216;&#8221;VRf2611G\u00a7<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court State Of Karnataka Rep By The &#8230; vs M\/S Ratna Industries on 16 November, 2009 Author: K.L.Manjunath And Kumar ,L IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 16&#8243; DAY OF NOVEMER, 2009 PRESENT THE HON&#8217;BLE M. JUSTICE K.L. MANJHNATH AND H . THE HON&#8217;BLE MR. JUSTICE AaAvi\u00a7Dj$\ufb01nASl_l. S.T.R.P.Nof25JgCS7[ofrV&#8217;l [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-7483","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Karnataka Rep By The ... vs M\/S Ratna Industries on 16 November, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Karnataka Rep By The ... vs M\/S Ratna Industries on 16 November, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2009-11-15T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-26T02:12:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"State Of Karnataka Rep By The &#8230; vs M\\\/S Ratna Industries on 16 November, 2009\",\"datePublished\":\"2009-11-15T18:30:00+00:00\",\"dateModified\":\"2017-11-26T02:12:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009\"},\"wordCount\":666,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009\",\"name\":\"State Of Karnataka Rep By The ... vs M\\\/S Ratna Industries on 16 November, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-11-15T18:30:00+00:00\",\"dateModified\":\"2017-11-26T02:12:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"State Of Karnataka Rep By The &#8230; vs M\\\/S Ratna Industries on 16 November, 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"State Of Karnataka Rep By The ... vs M\/S Ratna Industries on 16 November, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009","og_locale":"en_US","og_type":"article","og_title":"State Of Karnataka Rep By The ... vs M\/S Ratna Industries on 16 November, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-11-15T18:30:00+00:00","article_modified_time":"2017-11-26T02:12:53+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"State Of Karnataka Rep By The &#8230; vs M\/S Ratna Industries on 16 November, 2009","datePublished":"2009-11-15T18:30:00+00:00","dateModified":"2017-11-26T02:12:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009"},"wordCount":666,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009","url":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009","name":"State Of Karnataka Rep By The ... vs M\/S Ratna Industries on 16 November, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-11-15T18:30:00+00:00","dateModified":"2017-11-26T02:12:53+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/state-of-karnataka-rep-by-the-vs-ms-ratna-industries-on-16-november-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"State Of Karnataka Rep By The &#8230; vs M\/S Ratna Industries on 16 November, 2009"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/7483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=7483"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/7483\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=7483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=7483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=7483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}