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TMI Blog2021 (4) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... e Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the Act for short) by the petitioner against the judgment dated 20.08.2018 passed by the Karnataka Appellate Tribunal (KAT). The petition was admitted by a bench of this court to consider the following substantial questions of law: (a) In the facts and circumstances of the case, whether the Hon'ble tribunal was right in remanding the matter to the Assessing Authority for passing fresh reassessment order after verifying transactions under dispute in detail, when the said transactions had already been verified by the JCCT (Appeals) and findings on the same were recorded by him in the order impugned before the Hon'ble Tribunal? (b) Whether the transaction effected b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spital of the medical diagnostic centers without any diversion. 3. For the period in question i.e., 2006-07, the claim for exemption under Section 5(2) of the Central Sales Tax Act, 1956 was sought to be disallowed. Therefore, notice dated 04.03.2014 was issued to the petitioner by which it was proposed to levy tax on the sales claimed to be in the nature of import by treating the same to be interstate sales. The aforesaid demand was affirmed and an order of re-assessment was passed on 27.03.2014, on the ground that petitioner is not available to claim SICOI exemption. The appeal preferred by the petitioner was dismissed by the first appellate authority by an order dated 31.12.2015 on merits and it was held that there is no direct l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tribunal vide impugned judgment dated 20.08.2018 has remitted the matter to the adjudicating authority without recording any finding on merits and the petition does not involve any substantial questions of law. 7. We have considered the submissions made by learned counsel for the parties and have perused the record. From close scrutiny of the order passed by the first appellate authority, it is evident that the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which is the last fact finding authority was bound to verify the documents on record and to give a finding on law and facts. [See: 'CHOLAMANDALAM MS GENERAL INSURANCE AND CO. VS. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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