SUPREME COURT OF INDIA

Before:- S.P. Bharucha, D.P. Mohapatra and R.C. Lahoti, JJ.

Civil Appeal No. 5884 of 1999. D/d. 11.10.1999

Artwins Electronics Division - Appellant

Versus

Assistant Commissioner of Commercial Taxes and others - Respondents

Karnataka Sales Tax Act, 1957, Section 8A - Sales Tax - Notifications issued under Section 8A - Notifications fixing reduced rates of sales tax payable by dealers in television sets and components manufactured in Karnataka - Order quashing notifications - State directed not to collect amounts of sales tax that have become payable by reason of said order quashing notifications - Appeal accordingly allowed.

[Para 3]

Cases Referred :-

British Physical Lab India Ltd. v. State of Karnataka, (1999) 1 SCC 170.

ORDER

S.P. Bharucha, J. - Leave granted.

2. Learned counsel have agreed that the case of the appellants is identical to that of the appellant in British Physical Lab India Ltd. v. State of Karnataka, (1999) 1 SCC 170, which was disposed of by this Court on 24-9-1998.

3. Following that judgment, the appeal is allowed and the judgment and order under appeal is set aside. The writ petition filed by the appellant is allowed and the respondent State is directed not to collect the amounts of sales tax that have become payable only by reason of the order quashing the notifications under Section 8A of the Karnataka Sales Tax Act, 1957 issued on 23-6-1986 and 28-3-1987 fixing reduced rates of sales tax payable by dealers in television sets and components manufactured in Karnataka.

4. No order as to costs.