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2016 (4) TMI 49 - HC - VAT and Sales TaxApplicability of Rule 3(2)(c)and its proviso of KVAT Rules to CST Act - Engaged in the business of manufacture and trading of cutting tools - Held that:- the revising authority proceeded to initiate revisional proceedings based on the Judgment of this Court in the case of M/s Southern Motors vs State of Karnataka [2015 (3) TMI 433 - KARNATAKA HIGH COURT], and accordingly, concluded the proceedings following the said Judgment. Also no contentions urged by the assessee are addressed by the revisional authority while concluding the revisional proceedings except M/s Southern Motors. Therefore, the matter is to be remanded back. - Appeal disposed of
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