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TMI Blog2012 (10) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Advocate, The judgment of the court was delivered by K.L. MANJUNATH J.- These appeals were admitted on the following substantial question of law: (i) Whether the revisional authority is having jurisdiction to decide, whether the authority to whom supplies were made is a Government Department or an authority and it is not entitled to exemption under the notification? 2. Heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the goods sold to the State of Karnataka and it is leviable under a concessional rate. 5. The appellant contended that Bagalkot Town Development Authority is a Government Department of Karnataka and it is created by the State of Karnataka under the provisions of the Urban Development Authority Act. It has collected the sales tax at concessional rate based on the notification issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered as Department of State of Karnataka or not? If the authority concerned is a creation of State, any sale made to it by the appellant such authority has to be taxed at the concessional rate as per the Government notification. If Bagalkot Town Development Authority is not considered as a Department of State, then the order passed by the revisional authority has to be affirmed. It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire planning authority has to work under the terms of the Government. Therefore, it is clear that it is a local authority of the State of Karnataka. We have considered the notification issued by the State. On perusal of the same, we are of the view that the benefit extended under the notification is squarely applicable to the sale made in favour of the statutory organization like Bagalkot Town De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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