2010 (10) TMI 950

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..... d so also the Government Advocate representing the Revenue. The genesis for the present appeal is the reassessment order passed by the assessing officer on July 24, 2007 under section 6(1) of the Karnataka Tax on Entry of Goods Act, 1979 for the assessment year 2004-05 by the Deputy Commissioner of Commercial Taxes (Transition 12), Bangalore. The claim of the appellant while replying the not .....

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..... uthority ought to have looked into the records produced by the assessee and directed the assessing authority to delete the entry tax levied on the turnover of Rs. 2,95,74,166 (rupees two crores ninety five lakhs seventy four thousand one hundred sixty six only). The reassessment order to that extent was modified with a direction to the authority to calculate the entry tax payable and issue revised .....

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..... tax was at nil. The main contention of the appellant-assessee before us is that if at all the Revenue was aggrieved by the findings of the first appellate authority, they ought to have approached the KAT and the said authority would be the final fact-finding authority in order to hold whether the assessee was entitled to claim 100 per cent as EOU and whether the certificates relied upon by the .....

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