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2021 (10) TMI 985 - KARNATAKA HIGH COURTGrant of exemption on second sale - sale of food and drinks to the canteen as claimed by the assessee - whether the sale will fall under Entry 6(a) of the Fifth Schedule to the KST Act - reimbursement of ESI, PF, Bonus is taxable under the KST Act or not - competency of the Advance Ruling Authority in issuing the clarification when the matter was pending before the Revisional Authority - HELD THAT:- It is ex-facie apparent that the Tribunal having given a finding on the sales of food and drinks made by the assessee to the canteens would not fall under Entry 6(a) of Fifth Schedule, remanded the matter to the revisional authority only to examine the exemption of second sales with respect to bakery products sold by the assessee. The review petition was filed by the assessee against the order of the Tribunal which also came to be dismissed and the same has attained finality. The said finding having attained finality, after passing of the order by the revisional authority on the aspect of the second sales, now while challenging the said order before the Tribunal again re-adjudicating the issue already concluded amounts to rehearing the decided issue which is wholly impermissible under law. The Tribunal has rightly held that the issue now raised by the assessee having attained finality, no further re-adjudication is required and dismissed the appeal - no questions of law arises for our consideration in this revision petition - revision petition dismissed.
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