Karnataka Tax on Entry of Goods Act, 1979

Falcon Tyres Ltd., a tyre manufacturer in Karnataka, procured rubber from Kerala and claimed exemption from entry tax under the Karnataka Tax on Entry of Goods Act, 1979, arguing that rubber is agricultural produce covered by Section 3(6) and the Second Schedule. The assessing authority, the Joint Commissioner, and the…

The appellant, Indian Aluminium Company Ltd., challenged the levy of entry tax on furnace oil brought into Karnataka, arguing that Entry No. 11 (and its amended counterpart Entry No. 67) of the Karnataka Tax on Entry of Goods Act, 1979, did not cover furnace oil. A Single Judge had held in its favour, but the State app…

The appellant, a manufacturer of agarabathis, challenged an assessment order that taxed packing material as raw material. The First Appellate Authority excluded the packing material on 28‑03‑1992, but the Additional Commissioner later called for the case records on 16‑03‑1996, found the order erroneous, issued a show‑c…

The appellants, dealers in glass and plastic bangles, were assessed entry tax under Karnataka Tax on Entry of Goods Act, 1979 after the Commissioner clarified that glass bangles and plastic bangles fell within Entry 30 and Entry 54 of the 1992 notification, attracting a 2% tax. The appellants challenged the assessment …

Hindustan Lever Ltd., a tea manufacturer, claimed exemption from entry tax on packing materials used for tea under a 1993 notification and a reduced rate under a 1998 notification. The issue was whether packing material could be classified as "raw materials, component parts or inputs" within Entry 80 of Schedule I of t…