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2011 (8) TMI 992 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, can it be held that the order dated July 12, 2007 passed by the Karnataka Appellate Tribunal in S.T.A. No. 425 of 2006 allowing the appeal is correct and in accordance with law? Whether on the facts and in the circumstances of the case, can it be held that the Appellate Tribunal was right in law in ignoring that under the Karnataka Sales Tax Act in the Second Schedule in serial No. 1 of Part O, oil cake and de-oiled cake are listed under two separate sub-headings as two different commodities? Held that:- The Tribunal committed an error in allowing the benefit and extending the benefit of the notification dated May 31, 2002 to the assessee in so far as de-oiled cake is concerned. Hence, we are of the view that the order passed by the Tribunal requires to be set aside.The questions of law are answered in favour of the Revenue and against the assessee.
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