TMI Blog2016 (4) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... manded back. - Appeal disposed of - STA No. 124/2013, STA Nos. 125,126 & 152-158/2013, 127/2013 & 141-151/2013 - - - Dated:- 9-2-2016 - N. K. Patil And S. Sujatha, JJ. For the Appellant : K. K. Chythanya , Adv For the Respondent : T. K. Vedamurthy HCGP JUDGMENT These appeals are directed against the order passed by the Addl. Commissioner of Commercial Taxes, Zone-3, Bangalore for the tax periods 2006-07 to 2009-10, whereby, the order passed by the First Appellate Authority under Section 9(2) of the Central Sales Tax, Act 1956 ( CST Act' for short) read with Section 62(6) of the KVAT Act is revised. Since, the common questions of law are involved in this batch of appeals relating to CST Act, these matters are heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commercial Taxes exercising the powers under Section 64(1) of the KVAT Act issued notices to initiate revisional proceedings against the order of First Appellate Authority as the said order is erroneous insofar as it is prejudicial to the interest of the revenue. The appellant filed reply to the said show cause notices before the Addl. Commissioner of Commercial Taxes. 4. The revisional authority after considering the objections filed by the assessee passed orders under Section 64(1) of the Act, partially setting aside the order passed by the First Appellate Authority and restoring the order passed by the Assessing Authority with respect to annual turnover discount. Consequently, the Assessing Authority issued demand notices giving eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 11 of CST (R T) Rules. Power to make Rules relating to turnover is with Central Government under Section 13( 1)( aa) (b). State can make such Rules under Section 13(3) to the extent not inconsistent with CST Act and Rules. No Rules are framed to determine the turnover under CST Act by the Karnataka State, section 9(2) of the CST Act is applicable only to administrative provisions and not to substantial provisions of the KVAT Act. Thus, he contends that no findings are given by the respondent on these issues raised by the assessee, merely following the Judgment of M/s. Southern Motors (Supra), the orders passed by the First Appellate Authority as regards exemption allowed on discount on the basis of the credit notes issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal proceedings except following the Judgment of this Court in M/s Southern Motors (Supra). In view of the same, we are of the considered opinion that it would be appropriate to remit the matter back to the revisional authority to consider the matter afresh in the light of the contentions urged by the assessee and to pass appropriate orders in accordance with law. 11. Accordingly, the revisional orders passed by the respondent are set-aside and the matters are remanded back to the respondent for fresh consideration. We make it clear that we have not expressed any opinion on the merits of the case. All contentions are left open for the parties to urge before the revisional authority. The assessee is directed to appear before the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
