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2010 (2) TMI 1113 - KARNATAKA HIGH COURTWhether, on the facts and in the circumstances of the appellant's case, can it be held that second revisional authority was right in law in setting aside the exemption granted by the first appellate authority on a turnover in a sum of ₹ 17,26,225, which turnover related to commission received by the appellant, especially when there was no proposal to the said effect in the show-cause notice dated December 9, 2004 issued by the second revisional authority under section 22A(2) of the Act? Whether, on the facts and in the circumstances of the appellant's case, can it be held that the second revisional authority was right in law in holding that PCOM were taxable as "electronic goods" falling under entry No. 4 of Part E of the Second Schedule appended to the Act and not as "computer of all kinds" falling under entry 20(i) of Part C of the Second Schedule appended to the Act? Held that:- Without considering the actual point that had arisen for the consideration the Commissioner of Commercial Taxes, Bangalore, has set aside the order passed by the Joint Commissioner of Commercial Taxes, Bangalore in regard to commission earned by the assessee by selling the goods on commission basis. As it is an apparent error on the face of the record, we have to answer question No. 1 in favour of the assessee. Since the Commissioner has followed the judgment in Diebold Systems Pvt. Ltd. [2005 (1) TMI 652 - KARNATAKA HIGH COURT] the facts of this case are similar to the facts involved in the aforesaid case, we have to answer the question No. 2 against the assessee and in favour of the Revenue. Appeal allowed in part
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