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2009 (12) TMI 876 - KARNATAKA HIGH COURTExemption claimed under the KST Act on the ground that the entire iron and steel purchased from registered dealers within the State and being second and subsequent dealers in the State was not liable to pay taxes Held that:- On perusal of the said documents [form 32B now being counter-signed by the sellers], it is seen that the date of issue of the same is July 10, 2001, but have been handed over to the appellant only recently, i.e., subsequent to the order of the revisional authority impugned in this appeal. The order passed by the revisional authority dated August 30, 2008 is set aside and a direction is issued to the second respondent to consider the said documents and pass an order in accordance with law. Since we are remanding the matter to the assessing authority, the said authority is also directed to consider the case of the appellant with regard to the exemption sought by the appellant in accordance with law. In view of this order, the order passed by the appellate authority (third respondent herein) would also have no effect.
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