I IN THE HIGH COURT OF KARNATAKA AT BANORE DAFED THIS THE 4TH DAY OF JUNE 1998 BEFORE THE HONBLE MR.JUSTICE VKSINGHAL WRIT PETITION NOe 18276 OF 1994 BETWEEN: H/s S,T,M,S,Industries, Budnahatti, Bellary Road, Chal I akere, rep.by its Partner 3ri B Tippeswamy, aged 36 years, 5/0 Sri BVeeranna, R/o ChaIIa]cere ,,Petittoner, (By H/s MR,Naik, AND: 1 tate of Karnatka, by its secretary, Departme t of lidus ris & Commerce, Soudha, Banga1ore1. —2 2. The Assistant Commissioner of CommercilTaxes, Chal I akere, citradurga District, • .Respondents, (By Sint. S.Sujatha, HCCP) Writ Petition is filed under Articles 226 8 nd 227 of the constitution of India with an affidavit praying to declare that purch&se of raw materials and use of the same for decortication and also mfr, of edible oil in he s*all scale industrial units are entitled to benefits under the Gazette Notification dtd,30,3,83 issued in exercise of the powers under K.S.T,Act etc., Writ Petition is coming on for Orders this day, the Court made the foi1owng: ORDER The question as to whether the petitioner is eligible for exemption is to be determined by the Assessing Authority 4 The assessment year 1993-94 has already come to an end and final assessment coid be made, The etitioner may appear before the assessing Authority on 22,6.1998 and and would satisfy the authority as to whether he is entitled for exemption. If it is found that the petitioner i eliible foz exemption it will be given and if it is found that the petitioner is not entitled for exemption 1 tax will be levied which the petioner would be free to challenge in appeal. Till 22.6.98 the recovery proceedings would nt be taken. writ Petition is disposed of with the above Observations, Sd/J’JDGE, HK r.by; C,by;