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2013 (8) TMI 861 - KARNATAKA HIGH COURTExemption of payment of Central cess tax - assessee filed its return on turnover claiming exemption in respect of the manufactured goods on job-work basis - Deputy Commissioner of Commercial Taxes (Transition) passed an order under section 12C of the KST Act in terms of the notification dated March 31, 2006 determining the tax liability under the Central Sales Tax Act, 1956 on the ground that the assessee has effected the stock transfer of medicine without F declaration form - Whether the revisional authority was justified in setting aside the order of the appellate authority holding that the transaction in question is a stock transfer - Held that:- The material on record discloses that, while filing the returns, by mistake the transaction in question was shown as stock transfer. It is on that basis, the assessing authority levied the tax, as admittedly form F had not been filed. However, throughout the case of the assessee is it is a case of jobwork and not a case of stock transfer. The appellate authority did accept the case of the assessee and set aside the order of assessment. The revisional authority has set aside the said order without proper foundation. In fact, he proceeds on the assumption that it is a case of stock transfer. Admittedly form F is not filed and therefore, the appellate authority was in error in setting aside the order of the assessing authority. - Matter remanded back - Decided in favour of assessee.
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