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TMI Blog2011 (7) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... would be entitled to the benefit of transitional provisions under section 18 and therefore, the order passed by the Tribunal on the question of fact about application of section 18 to the transactions for the period from April 1, 2004 to March 31, 2005 is justified and does not suffer from any perversity or arbitrariness as to call for interference in this revision petition wherein only the question of law can be considered and in the absence of any arbitrariness or perversity in the consideration of the material on record, we hold that the appeal is devoid of merit and is dismissed. - STRP No. 83 of 2009, S.T.A. No. 833 of 2007 - - - Dated:- 1-7-2011 - SABHAHIT V.G. AND RAVI MALIMATH JJ. Shivayogi Swamy, Government Advocate, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual accounts of the year 2004-05, the stock statement and purchase invoice copies, granted the relief available under section 18 of the transitional provisions under rule 166(7) of the Karnataka Value Added Tax Rules, 2005 by order dated August 1, 2005. Thereafter, suo motu revisional powers were exercised under section 63A of the Act by the Joint Commissioner of Commercial Taxes, Bangalore, and by order dated March 24, 2007, the revisional authority held that the order passed by the assessing officer granting benefit under section 18 of the Act is liable to be set aside and the assessee is not entitled to the benefit under section 18 of the Act. Being aggrieved by the said order passed by the Joint Commissioner of Commercial Taxes (Adminis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the provision of section 18 would not be applicable and the revisional authority, after detailed reasoning, has held that the respondent is not entitled to the benefit under section 18 of the Act and the order of the Tribunal setting aside the said order and restoring the benefit granted by the assessing officer is erroneous. The learned counsel appearing for the respondent submitted that admittedly, the respondent-assessee has paid sales tax and also value added tax under the Act in respect of vehicles purchased and leased during the period from April 1, 2004 to March 31, 2005 and since in view of the transitional provision applicable for the said period, an application was filed claiming benefit of section 18 of the Act wherefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me was reversed by the reviewing authority by holding that the respondent is not entitled to the said benefit, which has ultimately been set aside by the Tribunal. Though it is argued by the learned counsel appearing for the Government Advocate that VATis a multiple point tax and therefore, section 18 is not applicable, the said contention cannot be accepted in view of the fact that the application made by the assessee which has been considered by the assessing authority, the revisional authority and the Tribunal is only regarding the benefit claimed by the assessee under section 18 of the Act providing for transitional provisions covering relief on tax paid on stock in hand relating to goods purchased on or after first day of April, 2004, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 2005, having regard to the documents verified by the assessing officer, the assessee would be entitled to the benefit of transitional provisions under section 18 and therefore, the order passed by the Tribunal on the question of fact about application of section 18 to the transactions for the period from April 1, 2004 to March 31, 2005 is justified and does not suffer from any perversity or arbitrariness as to call for interference in this revision petition wherein only the question of law can be considered and in the absence of any arbitrariness or perversity in the consideration of the material on record, we hold that the appeal is devoid of merit and pass the following order: The revision petition is dismissed. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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