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2010 (2) TMI 1077 - HC - VAT and Sales TaxWhether the Commissioner of Commercial Tax was justified in coming to the conclusion that when once the contractor has submitted himself for composition cannot withdraw the same subsequently? Whether the amendment made to rule 8B(1) of the KST Rules is prospective and whether the same was in force on the date of withdrawal of the application by the appellant? Held that:- In view of the above binding judgment of of this court in Subba Reddy's case [2004 (12) TMI 664 - KARNATAKA HIGH COURT] the argument advanced by the learned counsel for the petitioner-appellant does not hold water and is liable to be rejected and accordingly it is rejected. Hence, question No. 1 formulated hereinabove is answered in the negative in favour of the Revenue and against the assessee. Rule 8B(1) of the Rules which has come into effect from June 8, 2001 is also applicable to the period anterior to the same, since the said addition is clarificatory in nature. Accordingly, question No. 2 is answered against the assessee and in favour of the Revenue.
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