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2009 (12) TMI 907 - KARNATAKA HIGH COURTWhether the KAT was justified in observing that the expression 'manufacturing unit' employed under section 5A of the Act should not be construed in strict sense? Whether the Tribunal was justified in setting aside the levy of penalty imposed under section 5A(2) and (3) of the KST Act? Held that:- In the facts and circumstances of the case, we find that the authorities were themselves under doubt as to the applicability or category under which respondent-assessee was to be categorized. Hence, we do not find that there has been any misdeclaration by the assessee in availing of the benefit of the notification. In these circumstances, we are of the opinion that substantial questions of law which have been framed hereinabove is with regard to categorizing the activity of the respondentassessee, we answer question No. 2 in favour of the assessee and against the Revenue. In so far as question No. 1 as to whether the expression "manufacturing unit" employed under section 5A of the Act Revision petition is dismissed and question No. 1 is answered in favour of the Revenue
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