9911796707
TMI Blog2009 (4) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... ference to the findings challenged in the appeals before the Second Appellate Tribunal, which is the second appellate authority with reference to the same at paragraph No. 11, which, after recording its reasons has further concurred with the concurrent finding of fact recorded by the first appellate authority. Therefore, it cannot be said that the points answered by the Tribunal are vitiated on account of the erroneous finding for want of legal evidence on record. We are in respectful agreement with the concurrent finding of fact recorded by the appellate authority as the same is based on materials, the accounts books and various other materials referred to in the order of the assessing officer by the Intelligence Wing of the Sales Tax D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that there is no dispute about the fact? As the other questions are all similar to questions (1) and (2) above, they are, therefore, not extracted here. The learned Senior Counsel appearing on behalf of the petitioner herein questioned the correctness of the finding recorded by the Karnataka Appellate Tribunal, concurred with by the first appellate authority and aggrieved with by the Second Appellate Tribunal in the impugned order, and held that the business carried on by the petitioner relates to the supply of the printed materials in respect of the calendars, diaries, etc. Therefore, the petitioner is a dealer liable for tax on total turnover under section 6B of the Act is questioned, placing strong reliance on the judgment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is being rendered to its customers. Therefore, it is contended that the petitioner has not registered as a dealer under the provisions of the KST Act. The appellate authority was not right in issuing proposition notice and passing the assessment order holding that it is doing business, supplying all the materials like booklets, calendars, diaries, etc., to its customers and therefore, it is liable to pay turnover tax to the Department. Further, it is contended that the aforesaid materials are not printed by them; only on the basis of the requisition made by its customers. These cards have been printed and supplied to its customers, which actitivity does not come within the definition of the dealer for the purpose of the KST Act, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this court after examining the legal contentions urged in the said case, has directed the petitioner to appear before the Sales Tax Officer to put forth their case to bring to notice all the contentions raised in the writ petition and also the other contentions that may be available to them and further, this court has made an observation that the expenses were incurred by the petitioner-company including the sales tax liability on the petitioner-company. Pursuant to the said direction and liberty, the petitioner filed statement of objection disputing its liability contending that it is not carrying on the business. Therefore, he is not a dealer liable to sales tax on total turnover under section 6B of the KST Act. With reference to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate sale. It is therefore explicit that the transactions are prima facie purchases and sales and not just 'service oriented' as claimed by the dealer-company/advertising agency. Hence, by virtue of the aforesaid facts, the dealer-company is bound to get registered under section 10(1) of the KST Act. The assessing officer on the basis of the detailed scrutiny of the documents seized by the Intelligence Wing and the books of account seized by it, and invoices have reportedly either been misplaced or dispatched to the head office at Calcutta and further, the material supplied in the suppliers' name have also been furnished and are being extracted here. (1) Asfa offset printers (2) Mytee process works (3) Graphic printe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing officer has come to the right conclusion and held the abovesaid details of the documents seized from the petitioner and the goods supplied by the petitioner to its customers would establish that the petitioner is liable to pay turnover tax to the Department. Therefore, the invoices raised by the dealer petitionercompany include the cost of supplying the material, the agency commission, sales tax, total turnover element as well. Therefore, the specimen of the invoices raised by the petitioner was also extracted come to the conclusion that it is carrying on business of taking orders, placing the same with the printers and getting the aforesaid material printed and supplying the same to the customers, which amounts to carrying on busines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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