2005 (1) TMI 737

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..... For The Respondents. ORDER Petitioner has challenged the assessment 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 undertaki .....

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..... ng in the VI Schedule to the Act. 3. The order submission 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 liabilit .....

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..... submits that the order being one appealable and all aspects 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 th .....

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