TMI Blog2012 (9) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... 008. The period of dispute in the present case is also prior to 01/04/2008 - Following decision of Commissioner vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Decided in favour of assessee. - Appeal No.E/966/2009 - - - Dated:- 14-9-2012 - Mr. P.G. Chacko, J. For the Respondent: Mr. N. Jagdish, Superintendent(AR) JUDGEMENT This appeal is by the assessee, for whom there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tendent(AR) submits that a similar issue was considered by the Hon ble High Court of Karnataka in the case of Commissioner vs. ABB Ltd. [2011(23) STR 97 (kar.)] and held in favour of the assessee for a period prior to April 2008. I have perused the text of the High Court s judgment wherein it was held that outward transportation of goods from the factory (place of removal) was very much within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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