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2009 (12) TMI 882 - HC - VAT and Sales TaxWhether, the Karnataka Appellate Tribunal was right in law in confirming the order dated May 13, 2005 of the JCCT (Appeals), Bangalore City Division 1, Bangalore holding that the provisional assessment order passed was valid under section 5C of the Karnataka Sales Tax Act, 1957? Whether the Karnataka Appellate Tribunal was right in law in confirming the order dated May 13, 2005 of the JCCT (Appeals), Bangalore City Division 1, Bangalore, holding the transaction between the petitioner and Mysore Construction Co., is liable for tax? Held that:- The assessing officer was justified in excluding the turnover by relying upon section 5C of the KST Act. The Joint Commissioner of Commercial Taxes was also justified in dismissing the appeal and similarly the Karnataka Appellate Tribunal is also right in dismissing the second appeal of the assessee. In the result, the petition is dismissed and the questions of law answered against the assessee.
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