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TMI Blog2011 (4) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of the Karnataka Value Added Tax Act, 2003 and is engaged in the manufacture and sale of beverages and juices. It has filed its return as per the provisions of Central Sales Tax Act (for short, hereinafter referred to as "the CST Act") read with the provisions of the Karnataka Value Added Tax Act (for short, hereinafter referred to as "the KVAT Act") for the assessment periods 2007-08 and 2008-09. The assessee has effected, sales, both local and interState for the relevant tax period and had accordingly paid the taxes due under the provisions of the CST and KVAT Acts. In addition to effecting sales, the assessee had also stock transferred goods to its various places of business/branches and agents across the country on an inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 9(2) of the CST Act for which section 18A(1) of the CST Act has no application. Therefore, the impugned order is illegal and requires to be set aside. 4. Per contra, learned counsel for the State submits that though the order is passed under section 9(2) of the Act, in fact, this is an order passed under section 6A(2) of the CST Act. Therefore, the authorities were justified in rejecting the said appeal as not maintainable. 5. Section 18A(1) of the CST Act was inserted and it came into effect from June 1, 2010. The present appeal is filed on June 8, 2010. It is in those circumstances, the appellate authority held the appointed day having been notified by the Central Government as June 1, 2010, this appeal is filed on June 8, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods to which the declaration relates shall, subject to the provisions of sub-section (3)," shall be substituted; (b) after sub-section (2), the following sub-section shall be inserted, namely: (3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State. 7. Sub-section (2) of section 6A provides that if the assessing authority is satisfied after making such enquiry as he may deem necessary that the particulars contained in the declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order, i.e., Rs. 26,03,542. Insofar as the period 2008-09 is concerned, the assessee has not furnished any F forms at all and therefore, the assessee was called upon to pay taxes. In the appeal, the assessee has furnished F forms, seeking the benefit. Therefore, it was contended on behalf of the respondents, that the appellate authority cannot allow the said additional evidence, look at form F which is produced by the assessee and make an assessment as that is precisely what is contemplated under sub-section (2) of section 6A. 10. We do not find any substance in the said contentions. The appellate authority has two options either to entertain form F produced before the appellate authority, look into it, accept or reject the declara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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