TMI Blog2018 (5) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... of works contract in the same form? - Held that: - the apex court decision in the case of Smt. B. Narasamma Versus Deputy Commissioner Commercial Taxes Karnataka & Another [2016 (8) TMI 636 - SUPREME COURT] referred, where it was held that the declared goods in question can only be taxed at the rate of 4% - petition dismissed. - STRP NO.207 OF 2015 AND STRP NOS. 25 TO 39 OF 2016 - - - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent on the I.A. filed for condonation of delay of 30 days in filing the petitions. 4. Indeed, the Tribunal has followed several judgments of this Court while interfering with the order of re-assessment made by the Assessing Officer as affirmed by the Appellate Authority. 5. It is fairly submitted by the learned High Court Government Pleader that question raised by the appellant in these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned Government Pleader, has answered the said question in favour of the assessee stating that higher rate of tax is not attracted in such circumstance. It is useful to refer to the observations made in paragraphs 18 and 19 of the judgment of the Apex Court which reads as under: 18. We may note that in Civil Appeal No.4318 of 2007, Larsen Toubro Ltd. v. State of Karnataka An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted only to the rectification order dated 30.11.2005 and not to the original order of 11.1.2002 and thus dismissed the revision petition stating that no question of law arose. Ordinarily, we would have set aside the judgment and remanded the matter back to the High Court to determine the matter on merits, but at this point of time we find this would not serve any purpose. Instead, it is enough to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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