9911796707
TMI Blog2008 (6) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ed September 4, 2007 passed by the Karnataka Appellate Tribunal (hereinafter called as, the Tribunal , in short) in STA No. 1655/2004 urging various grounds in support of the following questions of law framed in the memorandum of revision petition: (i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in passing the order in the manner it did? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of turnover tax under section 6B of the Act by a dealer and another notification relating to sale or purchase of goods enumerated therein. The assessing officer passed assessment order under section 12(3) of the Act read with rule 18(3) of the Rules framed thereunder by overruling the objections filed by the assessee and fastened the liability on the assessee for payment of turnover ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aka reported in [2004] 134 STC 337 and the decision of the apex court in the case of Mathra Parshad and Sons v. State of Punjab reported in [1962] 13 STC 180. It is contended that in the absence of specifying the effective date of the exemption notification, if it is issued in the middle of the assessment year, it dates back to the assessment year. The said contention has been negatived by the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce before us has no application to the fact-situation. The claim of the assessee is wholly untenable in law. The order passed by the assessing officer, affirmed by the first appellate authority and confirmed by the Tribunal are in conformity with the provisions of the Act and the exemption notification. The authorities have rightly rejected the contention of the assessee and we do not find any gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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