1966 (11) TMI 78

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..... otu exercise of his powers of revision under section 21 of the Mysore Sales Tax Act of 1957. The petitioner, it is stated, is carrying on business of building bus bodies. In respect of amounts so earned by him, the Assistant Commercial Tax Officer of Belgaum rejected his contention that the amount received by him was payment under works contract and, holding that the transaction amounted to sale .....

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..... nstruction of motor bodies on the chassis supplied by them. From the bills issued by the appellant, it would appear that the contracts were not for sale of motor bodies qua bodies". The Commissioner of Commercial Taxes in his order of revision, devoted a major portion of it to a statement of the facts and what he considered to be the law as declared by the Supreme Court in Patnaik's case[1965] .....

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..... distinguished from Patnaik's case[1965] 16 S.T.C. 364. In the circumstances, the order of the Assistant Commissioner of Commercial Taxes is set aside and that of the Assistant Commercial Tax Officer restored." It will be noticed from the above that the appellate authority has correctly understood the legal position. Two decisions of the Supreme Court, one referred to above, and a subsequent one .....

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..... ion of the relevant terms and conditions of the agreement between the parties. If, therefore, there is no error either in the statement of the law made by the appellate authority or the approach made to the facts, the only way in which it could be said to have committed an error of law is by showing that the inference on fact drawn by it is either devoid of support in the evidence or an impossible .....

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..... Commissioner does not disclose that he has examined or scrutinized the order of the appellate authority from this point of view, we have no alternative but to hold that the order does not disclose any reason empowering the Commissioner to interfere with the appellate authority's order in revision. This appeal is, therefore, allowed, and the order of the Commissioner passed in revision is set as .....

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