TMI Blog2005 (1) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order dated 20.10.2004 passed under the provisions of the Karnataka Sales Tax Act, 1957 (for short the Act ) determining the various liability at a sum of ₹ 27,17,115 being 4% of the total turnover of ₹ 6,79,27,868/- referable to the works contract that the petitioner had under taken from the Public Sector undertaking of the Government of Karnataka in term of section 17(6) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of learned counsel for the petitioner in this regard is that when the assessee had opted for composition and had filled his return, it is only when the Assessing Officer accepts the return as filled by the assessee he can proceed to determine the tax liability; that if he intends to modify any portion, and if not accepting the tax liability as indicated in the return, the Assessing Officer neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pects of the matter can be examined by the Appellate Authority and as the question raised by the petitioner necessarily involves disputed questions of facts, it is more appropriate that the petitioner avails the remedy of appeal to determine as to what is the nature of the contract and whether it is one figuring in any one of the entries in the VI Schedule and if not what can be the consequences ..... X X X X Extracts X X X X X X X X Extracts X X X X
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