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2009 (11) TMI 868 - KARNATAKA HIGH COURTWhether, in the facts and circumstances of the case, the Tribunal is justified in allowing the deduction on the amount of tax collected as per rule 6(4)(h) of the Karnataka Sales Tax Rules, 1957? Held that:- In view of the above, we find that the question of law formulated by the Revenue does not call for answering particularly in view of the judgment of the honourable Supreme Court in C. Venkatagiriah's case [1994 (3) TMI 377 - SUPREME COURT] and the "Rule of proof cannot be static and it varies from case to case". Hence, we refrain from answering the substantial question of law. Accordingly, we hold that the assessing officer should re-examine the claim of the assessee with regard to deduction of tax from the total taxable turnover and pass orders on merits after giving opportunity to the respondent-assessee and in accordance with law. We allow this revision petition in part and remit the matter to the assessing officer for fresh consideration.
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