IN THE HIGH COURT OP KARNATAKA AT BANGALORE Dated this the 2nd Day of June 1998 BEFORE THE HONBLE MR. JUSTICE TIRATH S. THAKUR WRIT PETITION NOS.28162 to 28165/1993 BEIWEEN 1. H/s. Bee Vee Exports, rep. by its Accountant, Sri, S. Palaniappan, No. 29/100, A—D—Block, I Main, I Cross, Srirampuram, Bangalore—21. 2. H/s. Bha.nu Exports, rep. by its Accountant, Sri. S. Palaniappan, No.3409, 9th cross, R,P.C. Layout, Vij ayanagar, Bangalore-40. 3, M/s. Murthy International, rep. by its Accountant, Sri, S. Palaniappan, No.J—46(22), Ramanna Pet, Siddanria Lane, Bangalore—2. 4, M/s, Harish Exports, rep. by its Accountant, Sri. S. Palaniappan, No.1754/10, Ram Mohan Puram, Sriramapuram, Bangalore-21. . * ,PETITICNERS (By Sri, R,V, Prasad for H/s. Vasan & Associates, Adv,) 1. The Assistant Commissioner of Commercial Taxes, XXXXI Circle, Bangalore. ——2 —2- 2. The Additional Assistant Commissioner of Commercial Taxes, XII Additional Circle, BANGA, 3, Te Assistant Commissioner of Commercial Taxes, VII Circle, BMGALO. 4, he Assistant Commissioner of Commercial Taxes, XXXXI Circle, BANGALO, 5, The Commissiorr of Commercial Taxes in Karnataka, Vanijya Therige Karyalaya, I Main Road, Gandbinagar, BANGALOHE, . , ,Respondents, C By Sri.K.M.hi.vayogiswamy,HCGP. ) These writ petitions are filed praying to quash the Circular No.19/89—90 dated 30—1—1990 vide Annex—E; etc., , 3 — -I InW.P.No.29858/1993, BETWEEN :— M/sqAnush Garments, represented by its Aco ountant, Sri • S • Palaniappan, No.39/74, I ‘E’ Cross, Remco Layout, Vijayanagar, BANGAL0i—56O 040. •, ,Petitioner, C By M/s. Vas Associates ) AND: 1 The Additional Assistant Commissioner of Commercial Taxes, XII Additional Circle, BANGALOTE, 2. The Commissioner of Cumercia1 Taxes in Karngtaka, Vanijya Therige Karyalaya, 1st Main Road, Gandhinagar, BANGALO2E—560 009. •..Respondents, C By Sri.K,M.Shivayogiswamy,HOGP, ) This writ petition filed praying to quash the circular No.19/89—90 dated 301—1990 vide Annexure—, and Annexures—A & to D dated 15—7—93, 27—7—93, 24—7—93, and 2—8—1993 etc., These Writ petitions coming on for oiera this day the Court made the following order : —4- )UflOCi r:porri for the •:‘otitionr foiriy fointo oot ht the 4uestions rzieh fr Orj”e— r t or ir h c p-tIti r r s o r the eoisior of che n’le riw court 1n the cse f ‘Vim, tie3 Ozrror tto ehe Another 1. Joriis.iorer f Jr,, r4s) ‘r \rn h ‘‘ (C1’9’) 10’ et Wi), [ ‘r iL 4r he ]rbt of te s oior, rrt;iyr forth srvs ‘nr o-rsirr irr’ re vrit eettoo, rhse oet + 1 c s be dieis r such. Orr ire-i o Cordlnrly, 2. The 1isno!sI of +Lcc “t sholA not tr9vt orcv’ the ot 2 tnrr fmo 0 0 To e 12Cc tm >cm e t rovcrr cry ir ton s o SC,20k jf F”rr nk 1i cc 9rr 1u i9’7 fnr of too ‘rfl t j 2t:?J onto. :fl 2oe rrx such romiictjo is fil hSb to e Vs f ‘ y, e Gov rat t ShoU oorsic °r the j’ i e—ic how-h to :tw- ny Los hoer c-rio -ttt’ the tice Sd/ JUDGE