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TMI Blog2009 (8) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Petition No. 10862 of 2008 (T-Res) See page 222 supra is questioned in this appeal urging various grounds and prayed to set aside the same and grant the reliefs as prayed in the writ petition. The ground of attack of the impugned order is that the learned single judge, contrary to law and the material on record, has passed the order holding that there is no need for clarification by the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order is a nullity in the eye of law as the same is contrary to the Statement of Objects and Reasons for enacting the KVAT Act. The learned single judge adverting to the relevant facts and the legal contentions urged by the learned counsel for the appellant in the writ petition after referring to section 18 of the KVAT Act and Rules framed under rule 166 of the Rules, which is a statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier Act. Further, learned single judge, after careful examination of the order passed by the Principal Secretary to the Finance Department, which is impugned in the writ petition has held that if the petitioner should have incurred a lesser liability, there was no possibility for the appellant to get the concession to the extent of the liability under the later enactment. The learned s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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