TaxTMI 
TaxTMI 
2014 (8) TMI 48
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....h ORDER:- The order of the court was made by D.V. SHYLENDRA KUMAR J.-These revision petitions by the State under section 23(1) of the Karnataka Sales Tax Act, 1957 (for short, "the Act") are directed against the order dated January 20, 2011 passed by the Karnataka Appellate Tribunal, Bangalore, in STA Nos. 1406 to 1408 of 2010, where under the Tribunal had allowed the appeals of the assessee a....
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....served and represented by Mr. M. Thirumalesh. 4. Smt. S. Sujatha, learned Additional Government Advocate appears for the petitioner-State and Mr. M. Thirumalesh appears for the respondent-assessee. 5. It is submitted by the learned Additional Government Advocate that the question as to whether old news papers are "goods" or otherwise is now covered by an earlier judgment of a Division Bench of t....
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....n carried by other dealers on the very question and is now pending before the Supreme Court, more so, in the wake of the earlier decision of the Supreme Court, in Indian Express (P.) Ltd. v. State of Tamil Nadu reported in [1987] 67 STC 474 (SC), wherein the Supreme Court had opined that the question though had been considered on similar lines in subsequent case this court had distinguished the de....
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....his view 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 Age....