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2015 (9) TMI 524 - KARNATAKA HIGH COURTDetermining rate of tax to be levied – Assessing authority had passed assessment order determining gross turnover and taxable turnover and levied tax – Tax was levied at rate of 1.5 per cent. under section 6B of KST Act though it was case of assesse that as per Government notification, tax payable under section 6B of KST Act on turnovers relating to sale of iron and steel was specified at 0.3 per cent – Held that:- Admittedly revisional authority while taking into consideration fact that amount was paid before date of service of assessment order and fact that assessing authority did not take notification into consideration, in exercise of powers under section 22A(1) set aside order of appellate authority mainly on ground that form 32B prescribed under provisions of section 6A(2) was not filed by assesse – Proviso on which revisional authority relied upon was omitted by Act – This was overlooked by revisional authority – Keeping this in view and having regard to amount involved court inclined to allow appeal – Decided in favour of appellant.
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