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TMI Blog2007 (11) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner to pay tax since it has not caused any entry of goods to the local area. The authorities by misappreciation of the facts of the case, have wrongly called upon the petitioner to pay the tax. In the circumstances, we answer the question of law raised in this petition in favour of the assessee - - - - - Dated:- 7-11-2007 - MANJUNATH K.J. AND ARALI NAGARAJ , JJ. ORDER:- The order of the court was made by K.L. MANJUNATH J. This revision petition is filed by the assessee under section 15A of the Karnataka Tax on Entry of Goods Act, 1979 (hereinafter referred to as KTEG Act , for short), being aggrieved by the order of the Karnataka Appellate Tribunal, Bangalore in S.T.A. No. 1041/2000 dated October 19, 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the entry tax on the ground that the goods were brought into the local area by the petitioner on behalf of K.S.R.T.C. Aggrieved by the concurrent findings of the Deputy Commissioner and the Joint Commissioner of Commercial Taxes, Bangalore, the assessee preferred an appeal to the KAT which appeal has been dismissed against concurrent findings of these orders. The present revision petition is filed raising the following substantial question of law: Whether the authorities were right in holding that the petitioner had caused entry of chassis on behalf of the K.S.R.T.C. and liable to pay entry tax for causing the entry of chassis into local area, wherein in fact, the petitioner had not caused the entry of chassis into the local area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to pay the tax and the authorities were right in holding that the petitioner was liable to pay the entry tax. Sub-section (2) of section 3 of the KTEG Act, 1979 and the Explanation thereto reads as hereunder: 3(2). The tax levied under sub-section (1) shall be paid by every registered dealer or a dealer liable to get himself registered under this Act [or the Central Government or a State Government other than the State Government of Karnataka] who brings or causes to be brought into a local area the goods whether on his own account or on account of his principal or any other person or who takes delivery or is entitled to take delivery of such goods on its entry into a local area. Explanation: Where the goods are taken delivery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises of the petitioner. Therefore, the question would be whether such transaction could be held that the petitioner has caused entry of goods into the local area. If the petitioner has not done anything except building the body on the chassis supplied by the K.S.R.T.C. within its premises, we are of the opinion that sub-section (2) of section 3 of the Act and the Explanation thereto does not attract the petitioner to pay tax since it has not caused any entry of goods to the local area. The authorities by misappreciation of the facts of the case, have wrongly called upon the petitioner to pay the tax. In the circumstances, we answer the question of law raised in this petition in favour of the assessee and allow the petition and set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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