TMI Blog2014 (8) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... is disagreed by another Division Bench by taking a contrary view and the matter is required to go before the Larger Bench, the earlier view of the Bench has to be followed. In view of the matter having already been seized before the Supreme Court in the other case and if the assessee cannot pursue the matter, we follow the earlier view taken by the Division Bench in the case of United Agencies v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Bangalore, in STA Nos. 1406 to 1408 of 2010, where under the Tribunal had allowed the appeals of the assessee and had set aside the order passed by the lower appellate authority. 2. These revision petitions have been presented raising the following substantial question of law. The assessee is a dealer engaged in the business of old newspaper or waste paper or raddi paper. The assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r old news papers are goods or otherwise is now covered by an earlier judgment of a Division Bench of this court rendered on December 24, 2010 in STA No. 3 of 2009, STRP No. 36 of 2007 and STRP No. 39 of 2008 (United Agencies v. Assistant Commissioner of Commercial Taxes, Bangalore [2013] 60 VST 163 (Karn)) in common. 6. However, Mr. Thirumalesh learned counsel for the assessee, points out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question though had been considered on similar lines in subsequent case this court had distinguished the decision of the Supreme Court in the case relied upon by the learned Additional Government Advocate and therefore, the assessee does not concede that the matter is covered, but the later judgment of the Supreme Court in the case of Sait Rikhaji Furtarnal v. State of Andhra Pradesh reported in [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee cannot pursue the matter, we follow the earlier view taken by the Division Bench in the case of United Agencies v. Assistant Commissioner of Commercial Taxes, Bangalore [2013] 60 VST 163 (Karn) dated December 24, 2010 in STA No. 3 of 2009 and connected case. 8. Therefore, we allow these revision petitions. The substantial question of law relating to the issue of goods is answered in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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