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2017 (1) TMI 744 - HC - VAT and Sales TaxValidity of the impugned assessment order dated 28.11.2016 - denial of exemption of tax in respect of the sales made by the petitioner-company outside the State of Karnataka - the Company has not furnished the documents as required by the provisions of the Act i.e.,u/s 4 of CST’s Act 56. In the absence of such documents, the claim of exemption is rejected and levied tax thereby. Held that: - The imposition of tax under the provisions of the KVAT Act, 2003 in the present case on the sales claimed to be exempt and made outside the State of Karnataka requires going into the relevant facts of these transactions which have to be proved by the Assessee company as the sales taking place outside the State of Karnataka. This Court advisedly would not make any comment on the evidence so far produced by the Assessing Company and non recording of separate detailed findings by the Assessing Authority in the impugned order, as would appear from the quoted portion of the order as stated above, so that the interest of either of the parties is not adversely affected. The petitioner-assessing company not only has the remedy by way of filing an appeal against the impugned assessment order, but, if the assessing company is of the opinion that there are factual errors in the impugned order, and such mistake of facts is apparent on the face of the impugned order, it has a remedy by way of filing the appropriate Rectification application under the provisions of Section 69 of the Act. Petition disposed off - petitioner given liberty to make deposit and seek for rectification.
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