TMI Blog2008 (1) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequential notice of demand dated July 30, 2007 passed by the first respondent under section 12(2) of the Act for the assessment year 1995-96, in so far as it relates to the denial of the sales tax exemption on the sales of tea manufactured by the petitioner at its Dharwad unit vide annexures A and B. The undisputed facts of the case are that the petitioner has filed an appeal before the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the petitioner is constrained to approach this court by presenting this writ petition seeking appropriate reliefs as stated supra. Having heard the learned counsel appearing for both the parties and after perusal of the impugned assessment order passed by the first respondent vide annexure A, it emerges that the first respondent has committed grave error and material irregularity in proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Commercial Taxes (Vigilance), Bangalore v. Hindustan Lever Limited (Lipton Division), Bangalore reported in [2007] 10 VST 330; [2007] 62 Kar. L.J. 257 (HC) DB) at annexure C, and in spite of a specific direction issued to dispose of the matter in the light of the observations made by the Tribunal, the assessing authority has not complied with the directions and also without following the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed July 20, 2007 and consequential notice of demand dated July 30, 2007 issued by the first respondent are hereby set aside. The matter stands remitted back to the first respondent only in so far as it relates to the denial of sales tax exemption on the sales of tea manufactured by the petitioner at its Dharwad unit with a direction to the first respondent to reconsider the matter afresh, take app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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