9911796707
TMI Blog2004 (6) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed by the Joint Commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubli (First Appellate Authority), had filed the second appeal before the Karnataka Appellate Tribunal, Bangalore, in Appeal Nos. 120 of 1998, 121 of 1998, 122 of 1998, 123 of 1998, 1145 of 1998 and 1146 of 1998. 4.. The primary question that was canvassed by the appellant before the Tribunal was, rice bran oil, solvent sunflower oil and de-oiled rice bran are edible oils. Therefore, they are eligible for payment of tax under the Central Sales Tax Act, 1956 at the reduced rate, in view of the Government notification dated March 31, 1993 issued under section 8(5) of the CST Act. The Tribunal while accepting the contention canvassed, by its cryptic ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is directed to accept the C forms and modify his assessment order by levying tax at the reduced rate of tax. 19.. STA No. 1145 of 1998 (CST) 1995-96: The appellant has submitted before the Tribunal in this appeal that he is manufacturing both edible grade rice bran oil and non-edible grade rice bran oil. He has submitted that these rice bran oils are liable to be taxed at one per cent covered by C forms, which the lower authorities have not done so. The appellant has relied upon the Full Bench decision of the Tribunal in STA No. 779 of 1992 and 780 of 1992 dated October 28, 1997." 5.. The Tribunal by the aforesaid order has concluded, that the solvent rice bran oil, solvent sunflower oil and de-oiled rice bran are edible oil. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l cake remains the same except to the extent of impurity. The solvent extracted oil cannot be considered as not falling within the proper category of edible oil. Solvent extracted oil is liable to be taxed under entry 1, Part E of the Second Schedule to the Karnataka Sales Tax Act, 1957." 6.. The Revenue aggrieved by the aforesaid order, had carried the matter in appeal before the Division Bench of this Court. The appeal came to be rejected on the ground, that, the appellant had not complied with the office objections inspite of granting sufficient time. 7.. In these revision petitions the questions of law raised for consideration and decision of this Court are: "I. Whether the solvent rice bran oil, solvent sunflower oil and de-oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what is the meaning of the expression "has either failed to decide or decided erroneously any question of law?" Whether a revision petition would lie against an order passed by the Appellate Tribunal following the law laid down by this Court? This question does present some difficulty. But in view of the circumstances we shall presently set out, we will not be justified in examining the correctness of the conclusion reached by the Tribunal. The power of revision is conferred on this Court by the Legislature to interfere with the orders made by the Appellate Tribunal only under two circumstances. Firstly, if the Tribunal has failed to decide any question of law and secondly, if the Tribunal has decided erroneously any question of law. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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