9911796707
TMI Blog2010 (2) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial questions of law arises in this appeal: (1) Whether, on the facts and in the circumstances of the appellant's case, can it be held that second revisional authority was right in law in setting aside the exemption granted by the first appellate authority on a turnover in a sum of Rs. 17,26,225, which turnover related to commission received by the appellant, especially when there was no proposal to the said effect in the show-cause notice dated December 9, 2004 issued by the second revisional authority under section 22A(2) of the Act? (2) Whether, on the facts and in the circumstances of the appellant's case, can it be held that the second revisional authority was right in law in holding that PCOM were taxable as "electro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the Additional Commissioner of Commercial Taxes, Bangalore and the order passed by the assessing officer has been restored holding that the goods sold by the assessee as a computer or computer peripherals and it is only an electronic goods. Being aggrieved by the order dated December 24, 2007 the present appeal is filed. 4. So far as the substantial question of law No. 1 is concerned, it is fairly conceded by the learned Government Advocate that the question that was raised under section 22A of the KST Act by the Commissioner of Com mercial Tax, was in regard to holding PCOM as computer by the Joint Commissioner of Commercial Tax and the Additional Commissioner of Commercial Taxes and show-cause notice was issued only in regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is allowed in part. The question No. 1 is held in favour of the assessee. Accordingly, the order of the Commissioner dated December 24, 2007 is hereby modified by holding that the order passed by the Joint Commissioner of Commercial Taxes and the Additional Commissioner of Commercial Taxes are to be restored in regard to the deletion of the commission earned by the assessee. 8. It is also clarified that the order of the Commissioner of Commercial Taxes in setting aside the order of the Joint Commissioner of Commercial Taxes and Additional Commissioner of Commercial Taxes was held good only in regard to the relief granted to the assessee by the JCCT considering the goods sold by the assessee as not computer or a computer peripheral. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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