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TMI Blog2010 (7) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellate authority directed the assessing officer to give the benefit to which the assessee is entitled to under section 4(1) of the Act. In the assessment order, the figures are quantified. It discloses what is the amount paid under the Act, what is the amount payable under the KST Act and what is the amount excess paid. The excess paid is either to be adjusted towards any tax liability or to be refunded to the assessee. Hence, the order passed by the appellate authority was legal and valid. - Sales Tax Appeal No. 10 of 2010 - - - Dated:- 7-7-2010 - N. KUMAR AND NAGARATHNA B.V (MRS.), JJ. For the Appellant : Vikram A. Huligol, Ramaa and Venkatesh For the Respondents : Vedhamurthy, High Court Government Pleader, Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thinners, etc., under the provisions of section 3(1) of the Karnataka Special Tax on Entry of Certain Goods Act, 2004 (for short, the Special Entry Tax Act ). Section 4(1) of the aforesaid Act provides for reduction in tax liability, if the assessee has paid higher tax than what is prescribed under the KST Act. As admittedly the assessee paid higher tax, it sought for adjustment. Accord ing to the appellate authority the rejection of the said request without giving cogent reasons for not adjusting the balance amount standing in the credit of the assessee under the Act, could not be sustained in law as admittedly there was balance of amount standing in the credit of the assessee. There is no bar either under the Special Entry Tax Act or un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the learned single judge who has struck down the charging section, namely, section 3 of the Act. The entire claim was based under section 4(1), which provides for adjustment of tax. If the tax paid is higher than the tax prescribed under the KST Act, the aforesaid section provides for refund of the excess amount. The case of the assessee is that he has paid tax under the Act which is in excess of what is stipulated under the KST Act and therefore he is entitled for refund. Though the said case was properly appreciated by the assessing officer, he has declined to give the benefit of section 4(1) of the Act and by the impugned order, without giving reasons, has rejected the request for adjustment. It is in that context, the appellate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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