Karnataka Court October 2000 Judgments
State of Karnataka and ors. Vs. Kothari Industrial Corpn.
Court: Karnataka
Decided on: Oct-09-2000
Reported in: AIR2001Kant101
Raveendran, J.1. These revision petitions by the Revenue under Section 15-A of the Karnataka Tax on Entry of Goods Act, 1979 (for short, KTEG Act), are against the order dated 10-12-1999 passed by the Karnataka Appellate Tribunal, Bangalore in KTEG Appeals Nos. 31 and 32 of 1999. These petitions relate to the assessment periods 1-4-1992 to 31-3-1993 and'l-4-1993 to S13-1994. The respondent is an assessee under the Karnataka Sales Tax Act, 1957 (for short, KSTAct) and KTEG Act. The respondent is engaged in the activity of mixing fertilizers and swelling fertilizer mixtures.2. The respondent causes entry of several chemical fertilizers (Urea, Ammonium Sulphate, Calcium Nitrate, Ammonium Nitrate etc.,) into various local areas in Karnataka and mixes them in the proportions prescribed in the Fertilizer Control Order, 1985 and sells the mixtures known as 'NPK Mixture' (i.e. Nitro-Phosphate with Potash mixture). The respondent caused the entry of raw materials of the value of Rs. 1,00,20,794...
Tag this Judgment!United India Insurance Co. Ltd. Vs. Rudramma and anr.
Court: Karnataka
Decided on: Oct-09-2000
Reported in: I(2001)ACC593; 2001ACJ1761
K. Sreedhar Rao, J.1. This appeal has been filed against the judgment and award passed by the Workmen's Compensation Commissioner, Hubli, in WLA-F-3 of 1989 dated 27.9.1990. The claimant in the proceedings before the Workmen's Compensation Commissioner is the sister of the deceased workman who was a bachelor.2. The claimant has submitted before the Commissioner that she was wholly dependent on the deceased, although she is married. Her husband is not keeping good health and, therefore, she has sought for compensation as a dependant.3. The respondent No. 1 has remained absent despite issuance of notice by paper publication.4. The insurance company objected the liability on the ground that the claimant does not come within the definition of 'dependant' under the Workmen's Compensation Act. The Commissioner over-ruled the objection and granted compensation in a sum of Rs. 51,667.20. Being aggrieved by the said award, the insurance company has come in appeal.5. The short question involved ...
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