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Mar 24 1981

Gurusiddappa Nurandappa UppIn and ors. Vs. the State of Karnataka and ...

Court : Karnataka

Decided on : Mar-24-1981

Subject : Sales Tax

Acts : Karnataka Forest Act, 1963 - Sections 98A; Karnataka Forest (Amendment) Act, 1976

Reported in : ILR1981KAR751; [1982]49STC192(Kar)

forest contractors, the following questions of law arise for consideration : '(i) Whether section 98A of the Karnataka Forest Act, 1963 (hereinafter referred to as 'the Act'), inserted into it by the Karnataka Forest (Amendment) Act, 1976, with effect … plantation and for such purposes as are ancillary thereto as is specifically provided for in sub-section (4) of section 98B of the Act. Under sub-section (2) of section 98B of the Act it is provided that the tax

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