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2007 (10) TMI 565 - KARNATAKA HIGH COURTWhether, in the facts and circumstances of the case, the Tribunal was right in dismissing the appeal in S.T.A. No. 2601 of 2004 despite knowing that a coordinate Bench of the Tribunal had, in its judgment dated September 11, 2003, recorded a contrary finding in respect of the appeal filed by the very same petitioner for earlier assessment period? Whether, in the facts and circumstances of the case, the Tribunal was justified in rejecting the review petition although it had committed an error apparent on the face of the record by dismissing the appeal in S.T.A. No. 2601 of 2004 by dissenting from the judgment of a coordinate Bench of the Tribunal? Whether, in the facts and circumstances of the case, charges received for creation of common amenities that are not sold to any person but only a right to use thereof is provided, would be liable to tax under the provisions of the Karnataka Sales Tax Act, 1957? Held that:- The concurrent findings on fact recorded by the authorities holding that there is sale in favour of the residents as defined under section 2(1)(t) of the KST Act and in terms of the TP Act is perfectly based on valid and cogent reasons and the transfer is for valid consideration. Therefore, the findings of fact recorded in the impugned orders are neither erroneous nor an error in law. Merely because one Member of the Bench of the Tribunal took a different view earlier, the matter need not be referred to larger Bench. Such reference is required under Regulation 54(a)(2) of the Regulations, when a point of law of general importance is involved or when there is conflicting decisions of the members in a case. Such a situation does not exist in the instant case. In the result, the revision petition is devoid of merit and the same is dismissed. All the questions framed do not arise for consideration.
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