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(2) In 69 STC Page 320 (Deputy Commissioner of Sales Tax-Vs-Thomas Stephen & Co. Ltd.), the Supreme Court has held that taxable goods purchased and consumed for ancillary purposes like fuel and consumables in the manufacture of goods for sale are not liable for purchase tax under section 6. Taxes levied on such purchases hitherto, have become liable for refunds. In order to prevent claims for refund and to retain the taxes already collected, amendment is proposed to section 6 of the Karnataka Sales Tax Act, 1957, to insert retrospectively an explanation to the said section. Further, goods consumed otherwise than in manufacturing of goods are also proposed to be taxed. (3) Section 12 is proposed to be amended to extend limitation period of three years prescribed for completion of assessment, relating to the years upto 1984_85, by one more year, to complete assessments in pending cases. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 17th September 1988 as No. 588 at page. 8.) LI Amending Act 16 of 1989.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Sales Tax Act, 1957. Opportunity is also taken to rationalise certain provision of the said Act. Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 27th March 1987 as No. 160 at page 12.) LII Sales Tax [1957: KAR. ACT 25 256 Amending Act 8 of 1990.—To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Sales Tax Act, 1957. Opportunity is also taken to rationalise certain provisions of the said Act. Hence the Bill. (Published in the Karnataka Gazette (Extraordinary), dated 29th March 1990, PART IV—2-A, No. 163, p. 145.) LIII Amending Act 15 of 1991.— It is considered necessary to amend the Karnataka Sales Tax Act, 1957, to give effect to the proposals made in the Budget speech and for removing ambiguity, streamlining administration and rationalisation of procedure. Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 21st March 1991 as No. 126 at page 251.) LIV Amending Act 4 of 1992.—To give effect to the proposal made in the Budget Speech, it is considered necessary to amend the Karnataka Sales Tax Act, 1957. Opportunity is also taken to rationalise certain provisions of the said Act. Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 28th March 1992 as No. 187 at page 220.) LV Amending Act 5 of 1993.—Consequent to the re-designation of posts in the Commercial Tax Department, it has become necessary to make suitable amendments in the relevant Taxation Laws. The full bench of our High Court in Shah Wallace case while overruling a Division Bench judgment of our High court in Janardhanacharya's case had held that the notifications issued under section 8A of the Karnataka Sales Tax Act, 1957 become inoperative when the relevant provisions of the Act are subsequently amended by way of insertion of any entry relating to the class of goods to which exemptions were given by the notifications. Therefore, it was considered necessary to suitably amend the said Act, to save the notifications already issued. As the matter was urgent and both the Houses were not in session, the amendments were carried-out by promulgation of the Karnataka Taxation Laws (Amendment) Ordinance, 1992. This Bill seeks to replace the above Ordinance. Hence the Bill. 1957: KAR. ACT 25] Sales Tax 257 (Obtained from LA Bill No. 29 of 1992.) LVI Amending Act 11 of 1993.— It is considered necessary to amend the Karnataka tax on Luxuries (Hotel and Lodging Houses) Act, 1979, the Karnataka Tax on Professions, Traders Callings and Employments Act, 1976, the Karnataka Entertainments Tax Act, 1958 and the Karnataka Sales Tax Act, 1957 to give effect to the proposals made in the budget speech and matters connected therewith. Hence the Bill. (Obtained from L.A. Bill No. 15 of 1993.) LVII Amending Act 13 of 1994.—It is considered necessary to amend the Karnataka Sales Tax Act, 1957 to provide for levy and collection of surcharge on certain goods except those specified in the fourth schedule. Hence the Bill. (Obtained from LA Bill No. 31 of 1993.) LVIII Amending Act 18 of 1994.—It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Entry of Goods Act, 1979, the Karnataka Entertainments Tax Act, 1958, the Mysore Betting Tax Act, 1932 and the Karnataka Agricultural Income Tax Act, 1957 to give effect to the proposals made in the Budget speech and matters connected therewith. Hence the Bill. (Obtained from LA Bill No. 12 of 1994.) LIX Amending Act 6 of 1995.—It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Agricultural Income Tax Act, 1957, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Entertainment Tax Act, 1958, the Karnataka Tax on Entry of Goods Act, 1979, Karnataka Tax on Luxuries, (Hotels and Lodging House) Act, 1979, the Mysore Betting Tax Act, 1932 and to give effect to the proposals made in the Budget speech and matters connected therewith. Hence the Bill. (Obtained from LA Bill No. 4 of 1995.) LX Amending Act 1 of 1996.— x x x Sales Tax [1957: KAR. ACT 25 258 2) It is considered necessary to amend the Karnataka Sales Tax Act, 1957,— (i) to exclude firms from the definition of "dealer" in clause (k) of sub-section (1) of section 2; (ii) by inserting an explanation after the first proviso to sub-section (1A) of section 5 to clarify that the expression "turnover of goods on which tax has been levied" means "taxable turnover and shall not include tax". (iii) by inserting sub-section (1C) in section 5 and modifying Section 17, to provide for composition in the case of dealers in silks fabrics. (iv) by inserting Section 25B and omitting Section 6BB with effect from the 13th day of October, 1995, to charge the system of levy of purchase tax and road cess on sugarcane from advalorem to tonnage basis. 3) x x x Certain consequential amendments are also made. Hence the Bill. (Obtained from LA Bill No. 8 of 1996.) LXI Amending Act 5 of 1996.—It is considered necessary to amend the Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979, the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976, the Karnataka Entertainments Tax Act, 1958, the Karnataka Agricultural Income Tax Act, 1957, and the Karnataka Sales Tax Act, 1957 to give effect to the proposals made in the Budget speech and matters connected therewith. Hence the Bill. (Obtained from LA Bill No. 12 of 1996.) LXII Amending Act 15 of 1996.—It is considered necessary to make amendments to the following enactments.