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2013 (2) TMI 659 - KARNATAKA HIGH COURTClaim of input-tax rebate denied - non production of books of accounts - Held that:- Though it is contended by Sri Satyanarayan, learned counsel for the appellant, that even as certified by the Joint Commissioner of Commercial Taxes (Appeals), the assessee had produced all books of accounts, etc., the question is as to whether the production of books of accounts was in the context of the claim of input-tax rebate in terms of section 10 read with section 17 of the Act and producing general books of accounts is of no avail when claim is under the specific provision and in respect of particular nature of transaction. It is therefore that we also direct the Joint Commissioner of Commercial Taxes (Appeals) to whom the matter is now remanded to examine the appeal afresh on merits, to give opportunity to the appellant-dealer if so desired to produce additional evidence and to consider the same along with the available material and to pass order afresh in the appeal of the dealer.In the result, these appeals are allowed.
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