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2016 (9) TMI 971 - HC - VAT and Sales TaxAssessment - taxable turnover - purchase value of material - proviso to Rule 10 (2) (a) of the KVAT Rules - sale of apartment - agreement to sell the apartment - works contract - non-consideration of relevant material by Assessing Officer amounting to an error apparent on the face of the record - whether there is any error apparent on the face of the record to enable the officer concerned to reconsider the matter? - Held that: - the decision in the case Larsen and Toubro Limited and another v. State of Karnataka and another [2013 (9) TMI 853 - SUPREME COURT] is considered where it was held that the petitioner does not become works contractor, unless there are materials to indicate that the petitioner had already entered into a contract with potential purchasers. The Assessing Officer is bound to consider a matter when the same is brought before him, especially when a rectification application was filed. Perusal of Ext.P6 order would show that the assessing officer had merely rejected the same by forming an opinion that all the points raised had been considered. When questions are specifically raised by the petitioner, the same cannot be ignored by the officer while considering rectification application - the matter requires a re-consideration - petition disposed off - decided in favor of petitioner.
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