TMI Blog2016 (6) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... cided partly in favor of assessee. - TAET NO. 4/2013 C/W TAET NO. 5/2013 (TAX) - - - Dated:- 16-6-2016 - MR. JAYANT PATEL AND MR. B.SREENIVASE GOWDA JJ. APPELLANT (By SRI. E. I. SANMATHI, ADV.,) JAYANT PATEL J., O R D E R As in both the appeals common questions arise for consideration, they are being considered simultaneously. 2. Both the appeals are directed against the order passed by the Additional Commissioner in exercising revisional power under KTEG Act whereby the order of the First Appellate Authority is set aside and the demand of tax with the penalty as made by the Assessing Officer is restored and maintained. 3. We have heard Sri. E.I. Sanmathi, learned counsel appearing for the appellant and Smt. Shwetha Kr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Appellate Authority was that there was no taxable liability and therefore he set aside the demand of tax and interest as well as penalty. When the matter came up in revisional jurisdiction before the Additional Commissioner, he has found that there was taxable liability. Under these circumstances, the question could be said as doubtful for the taxable liability or atleast there were confusion about the taxable liability. Based on such principle, the Division Bench in the earlier matter set aside the order of the penalty. In our view, the facts and circumstances of the case are identical. 7. It is true that if this Bench is having a different view, the question may arise for making reference to the larger Bench. However, it is well s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oil which finds entry in serial no.1(viii)(b) is always taxable at rate of 5% on its entry into local area whether for consumption, use or sale therein. 8. Therefore, the Reviewing Authority on a proper consideration of these explanations was justified in holding that the transformer oil even though it is brought into the local area by the assessee as a raw material and to be used as an input manufacturing of transformers, it is liable to tax at 5%. Therefore, we do not see any error with the well considered order passed by the Additional Commissioner, which has held that the assessee is liable for payment of tax and interest. 9. However, when the Additional Commissioner himself is not sure about the liability of tax and when he has s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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