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2008 (10) TMI 618 - KARNATAKA HIGH COURTAssessment of tax in respect of the transaction under the KST Act - Held that:- The revisional order makes cryptic reference to the documents produced and concludes that the head office has executed the contract works and there is no inter-State sale. The appellant has supplied DG sets to the head office which executed the contract works. The revisional authority should have referred to all the documentary material produced by the parties to give finding on the fact whether contract works were executed by the branch office or the head office. The revisional authority has failed to refer to the documentary material produced by the parties. It is, therefore, just and necessary that the revisional authority shall consider all documentary material produced by the parties, if need be allow the additional documents to be produced by the parties and then decide the question whether the transaction is liable for tax under the KST Act. Accordingly, the order of the revisional authority is set aside. The matter is remanded
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