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2010 (7) TMI 913 - KARNATAKA HIGH COURTPenalty and interest levied after disallowing the labour charges to an extent of 30 per cent granted by the original authority Held that:- The appeal is partly allowed. The order of the Additional Commissioner of Commercial Taxes in revision to the extent of disallowing 30 per cent deduction is hereby set aside. It is held that, the tax is payable under section 3(2) of the Act. In so far as the contention that, no tax is payable for work such as stone cutting and landscaping, where there is no sale of goods, which is also included in the aforesaid amount of ₹ 79,57,344 is concerned, it is a matter to be enquired into by the audit officer and therefore the audit officer is directed to give an opportunity to the assessee, after hearing him, and then to pass appropriate orders, adjudicating the expenditure of liability of the assessee under section 3(2) of the Act.
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