9911796707
TMI Blog2011 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... efendant ORDER Mohan Shantianagoudar, J:- 1. The Petitioner has sought for the following relief:- to declare the conferment of power of SUO MOTO Revision under Section 64(2) on the Commissioner, in so far as it relates to clarification issued by ACAR, as being violative of Articles 14, 19 and 300A of the Constitution of India and being opposed to public interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 2010, the Commissioner for Commercial Taxes, Bangalore, has issued a notice Annexure-A under Section 64(2) of the KVAT Act, proposing to revise the order passed by the authority dated 28th March, 2007 and to clarify that the fruit flavoured drink concentrates in different flavours like orange, pineapple and mango are unscheduled goods and are liable to tax at 12.5 per cent up to 31st March, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the goods and transaction in relation to which the clarification as sought for. The Officers of the Department are also bound by such clarification. Pursuant to such clarification, the Petitioner is said to have been paying tax at 4 per cent, However, as aforementioned, notice came to be issued as per Annexure-A by the Commissioner under Section 64(2) of KVAT Act on 15th July, 2010 proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to us, the Advance Rulings Authority without following the judgment of the Tribunal, erroneously has granted an order in favour of the Respondent We are also of the opinion that the Commissioner exercising his power vested under Section 64 of the Karnataka Value Added Tax Act having found that, the order of the authority was prejudicial to the interest of the Revenue has rightly exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Advocate would contend that the decision of the Tribunal was known to the Assessee, she cannot contend that same decision was not known to the Advance Ruling Authority. They are the officers of the same department. Therefore, we are of the view that the order of the Advance Rulings Authority has been set aside by the Commissioner, it can be prospective and not retrospective. From the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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