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TMI Blog2011 (2) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee against the order passed by the revisional authority under section 22A(1) of the Karnataka Sales Tax Act, 1957 (for short hereinafter referred to as, the Act ). The assessee is a registered dealer under the Act. He had filed returns for the assessment year 2003-04. The assessee is a dealer in electrical goods and undertake electrical contract. He had opted for composition scheme b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Commissioner of Commercial Taxes under section 22A of the Act initiated suo motu proceedings to review the order passed by the Joint Commissioner of Commercial Taxes on the ground that form 8AA in original is not found in the records but only a Xerox copy is available. The assessee appeared before him and produced the application form, which was available in his records. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department has to issue the certificate in form No. 8AB. If it is not issued within thirty days form the date of receipt of the application, it is deemed to have been permitted. The assessee has been filing such application for composition of tax every year subsequent to the said period and accordingly, he has paid the tax. There is no dispute in this regard. Now the only dispute is with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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