1983 (1) TMI 218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against the petitioner for the assessment year from 1st April, 1979, to 31st March, 1980. The assessment is under the Karnataka Sales Tax Act, 1957, (hereinafter referred to as the Act). The second respondent-Additional Commercial Tax Officer, IV Circle, Mysore, has determined the gross turnover at Rs. 4,33,899. The tax collected, export sales and inter-State sales are given deduction as could b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , export sales in the sum of Rs. 37,745 and inter-State sales in the sum of Rs, 3,48,255 have been given deduction. In other words, what has been subjected to tax in the impugned assessment order is what was not proved to be sales in the course of export outside the State of Karnataka. That is a question of fact which has to be determined with reference to the records the assessee produced before .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X