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TMI Blog2007 (10) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, we are of the opinion that all the authorities were justified in overruling the contentions urged by the petitioner and that there is no substantial question of law arises in this petition as the words "used by them" in the notification dated March 30, 1996 and the words "for official use" in the declaration form has to be meant only for the official use of the department and not for the commercial venture. Appeal dismissed. - S.T.R.P. No. 2 of 2006 - - - Dated:- 31-10-2007 - MANJUNATH K.L. AND ARALI NAGARAJ , JJ. ORDER:- The order of the court was made by K.L. MANJUNATH J.- This revision is by the assessee challenging the concurrent findings of the Karnataka Appellate Tribunal in STA No. 1901/ 2004 dated April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Karnataka Sales Tax Act, 1957. He also produced the declaration form issued by the concerned department. The assessing officer computing the tax payable by the petitioner on the goods sold by him held that the petitioner has to pay the taxes on the sale of printed lottery tickets at the regular rates and not at the reduced rates on the ground that the lottery tickets supplied by the petitioner to the department was not for the official use of the department, but it is for the commercial venture and further held that the notification dated March 30, 1996 has no application to the facts of the case. Aggrieved by the order of the assessing officer, an appeal was filed before the Joint Commissioner of Commercial Taxes (Appeals). He also up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the notification would not give restricted meaning for the benefit of the official use of the department alone, but it includes the sale of lottery tickets by the department to the public as the main activities of the lottery division is to sell the lottery tickets and make profit out of it. Per contra, learned Government Advocate contends that in view of the declaration form and the words used by them in the notification, it is clear that the sales tax payable in respect of the goods used by the Department of Government of India, Government of Karnataka and local Government has to be restricted only to the official use of the department and not for the business activities. Otherwise in the notification the words for official use wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON To (Name and style of business and address of selling dealer) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . KST R. C. No. It is hereby certified that goods listed below purchased vide our Invoice No. . . . dated . . . are for official use: SI. No. Description of goods Quantity Value(Rs.) (1) (2) (3) (4) Total Place: Date: (Signature of authorised person) Name: Seal of Office: It is no doubt true that in the case of Wipro Infotech Limited [2000] 117 STC 244, this court has held that certific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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