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M/s Kennametal India Ltd. Versus The Additional Commissioner of Commercial Taxes

2016 (4) TMI 49 - KARNATAKA HIGH COURT

Applicability of Rule 3(2)(c)and its proviso of KVAT Rules to CST Act - Engaged in the business of manufacture and trading of cutting tools - Held that:- the revising authority proceeded to initiate revisional proceedings based on the Judgment of this Court in the case of M/s Southern Motors vs State of Karnataka [2015 (3) TMI 433 - KARNATAKA HIGH COURT], and accordingly, concluded the proceedings following the said Judgment. Also no contentions urged by the assessee are addressed by the revisio .....

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e 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 together and disposed of by this common Judgment. 2. The facts in brief are: The appellant is a company registered under the Companies Act, 1956 and register .....

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y penalty and interest as per provisions of the Act. After considering the objections filed by the assessee to the show cause notices and hearing the parties, Assessing Authority passed re-assessment orders denying the deduction claimed on annual turnover discount and also issued demand notice in Form VAT-180. Due to some mistake apparent on record, Assessing Authority revised the demand notices. 3. Aggrieved by the reassessment orders and the demand notices, the appellant preferred appeals befo .....

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hority 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 .....

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64(1) of the KVAT Act read with Section 9(2) of CST Act whereby, appellate order under Section 9(2) of the CST Act read with Section 62(6) of the KVAT Act passed by the First Appellate Authority is set-aside and the order passed under Section 9(2) of the CST Act read with Section 39(1) along with Section 72(2) and 36(1) of the KVAT Act passed by the Assessing Authority is restored. 7. It is contended that the revisional authority solely placing reliance on the Judgment of this Court in the case .....

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nover" under CST Act is determined as per Section 2(j) read with Section 8-A of CST Act and Rule 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 admin .....

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a) relates to the provision of KVAT Act and Rules. As such, the said Judgment is not applicable while deciding the issues under the provisions of the CST Act. Accordingly, he seeks to remand the matter back to the respondent to consider the matter afresh in the light of the provisions of the CST Act and to pass appropriate orders. 9. On the other hand, Sri T. K.Vedamurthy , learned Government Pleader appearing for the revenue supports the order passed by the respondent. 10. After hearing the lea .....

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