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2016 (3) TMI 384 - KARNATAKA HIGH COURT

2016 (3) TMI 384 - KARNATAKA HIGH COURT - TMI - Re-assessment based on clarafication - KVAT - applicability of the clarification to the respective assessment in question whether prospective or retrospective has not been considered. - in the clarification different products different rates were prescribed - Held that:- all the lower Authority from the stage of the Assessing Authority till the Revisional Authority, have not examined the aforesaid aspect of applicability and the prospective effect .....

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e Court has made any conclusive observation. Still, however, suffice it to observe that all rights and contentions of the parties before the Assessing Authority shall remain open.

The impugned Order passed by the Assessing Authority and subsequent orders arising therefrom including that of the Revisional Authority are quashed and set aside with a further direction that the matters shall stand restored to the Assessing Authority for examining the matter in the light of the observations .....

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in all these appeals, common questions arise for consideration, they are being considered simultaneously. 3. All the appeals are directed against the Order dated 29.05.2013 passed by the Additional Commissioner of Commercial Taxes, Zone-3, Bangalore [hereinafter referred to as 'Commissioner' for the sake of convenience], whereby it has been held that the Order of the Assessing Officer for the assessment of the respective years of 2008-09, 2009-10, 2010-11 and 2011-12 are maintained. 4. .....

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ction 62[6] of the KVAT Act by the Joint Commissioner of Commercial Taxes [Appeals]-6 and under Section 9[2] of the CST Act, allowing the appeals filed by the Assessee wholly under the KVAT Act and partly allowed the appeals under the CST Act. 5. The matter was taken up in suo motu revision by the Commissioner and vide Order dated 29.05.2013, the Order dated 26.12.2012 passed by the First Appellate Authority is set aside and the reassessment made is restored. It is under these circumstances, the .....

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s on account of the said clarification, the re-assessment was made and ultimately confirmed by the Revisional Authority. The perusal of the Order passed by all the Authorities shows that one of the vital aspects of the applicability of the aforesaid clarification to the respective assessment in question whether prospective or retrospective has not been considered. At this stage, we may refer to the decision of the Apex Court in the case of 'SUCHITRA COMPONENTS LIMITED Vs. COMMISSIONER OF CEN .....

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ioner of Central Excise, Bangalore versus M/s. Mysore Electricals Industries Ltd., reported in 2006 (204) E.L.T. 517. In the said Judgment, this Court held that a beneficial circular has to be applied retrospectively while oppressive circular has to be applied prospectively. Thus, when the circular is against the assessee, they have right to claim enforcement of the same prospectively." 8. If the facts of the present case are considered read with the clarification issued on 10.05.2010, the .....

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r relevant consequential aspect may need to be further examined by the Assessing Authority. 9. If the matter is considered in the light of the aforesaid observation, we find that when one of the most vital aspect has not been considered, the consideration of the decision of all the lower authorities could be said to be vitiated. We do not propose to make any conclusive observation since considering the facts and circumstances of the case, it would be appropriate to remand the matter to the Asses .....

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riate instead to the Revisional Authority. 10. Mr. T.K. Vedamurthy, learned Government Pleader appearing for the Revenue submitted that the matter is delayed sufficiently and therefore in the event this Court is inclined to remand the matter to the Assessing Authority, a direction may be issued to the Assessing Authority to conclude the assessment within time bound programme, otherwise, there are chances that the matter may be delayed. 11. Learned Counsel for the Appellant has not objected to an .....

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