9911796707
TMI Blog2008 (10) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... K. SREEDHAR RAO J.-The material facts of the case are as follows: The appellant is a manufacturer of diesel generator (DG) sets and other allied products. The appellant's head office is situated at Padubidri in Karnataka. The appellant has a branch office at Goa. The appellant entered into contract with Telecom Department in Karnataka for supply and installation of DG sets in different places ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner in appeal has found that the branch office at Goa has supplied and installed DG sets for the Telecom Department. Therefore, the assessment of tax in respect of the said transaction under the KST Act, is not correct and hence set aside the order of the assessing authority to that extent. The Additional Commissioner in exercise of suo motu power under section 22A of the KST Act, has found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax return filed before the Goa sales tax authority to find out whether the transaction assessed is the subject-matter at annexure D. The learned counsel for the appellant relied upon the decision of this court in the case of State of Karnataka v. ECE Industries Limited [2006] 144 STC 605 to contend that despite the fact that the head office situated in State enters into contract for execu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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