TMI Blog2023 (3) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... mud - disallowance on the ground that it would amount to dual benefit because the petitioner is enjoying the benefit of deferral of purchase tax on sugarcane - sale of by-products namely, molasses, bagasse and filter mud - disallowance when the petitioner's application for granting of FAVC was pending consideration before the SLCC. HELD THAT:- The AO (Assessing Officer) has disallowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Naganand, Senior Advocate For Shri. M.N. Shankare Gowda, Advocate. For the Respondent : Shri. R. Subramanya, Aag A/W Shri. Jeevan J. Neeralgi, Aga). ORDER This Revision Petition by the assessee, directed against the order dated October 27, 2016 in STA No. 45/2004 and connected cases passed by the KAT [Karnataka Appellate Tribunal] , has been admitted to consider following questions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of the petitioner for exemption from payment of sales tax on molasses, bagasse etc., under 1996-2001 industrial policy, when the petitioner's application for granting of FAVC was pending consideration before the SLCC? 2. Heard Shri. S.S. Naganand, learned Senior Advocate for the assessee and Shri. R. Subramanya, learned Additional Advocate General for the State. 3. The assessee, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded while allowing the writ petition also answer the contentions urged by the assessee and the Revenue in this revision petition and this revision petition merits consideration. Hence, the following: ORDER (a) Revision petition is allowed. (b) The questions of law are answered in favour of the assessee and against the Revenue. (c) The order dated October 27, 2016 in STA No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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