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2010 (4) TMI 989 - KARNATAKA HIGH COURTWhether, on the facts and in circumstances of the case, can it be held that the Appellate Tribunal was right in law in holding that the respondent was a second dealer in superior kerosene and hence entitled for exemption from payment of tax? Held that:- The order passed by the Commercial Tax Officer, Sales Tax Checkpost, Mukka, Mangalore, levying tax and imposing penalty, and the order passed by the first appellate authority, upholding the same, are perfectly valid and justified on facts and on law and there was absolutely no reason for the Tribunal to have interfered with these well considered orders. The reasoning given by the Tribunal to set aside such orders and to allow the appeal is rather perverse on non-existent factual position and on untenable legal position, and therefore, the revision petition has to be inevitably allowed. In favour of revenue.
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