2012 (10) TMI 970

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..... spondent : Smt. K Vidyavati, Additional Government Advocate, The judgment of the court was delivered by K.L. MANJUNATH J.-The legality and correctness of the order dated May 19, 2009 passed in No. ZAC-1/BGM/SMR-26/08-09, T. No. 236/09-10 by the Commissioner of Commercial Taxes, Bangalore. 2. Heard the learned counsel for the parties. 3. The appellant is a proprietary concern registered as a d .....

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..... claim made by the appellant came to be rejected. 5. Aggrieved by the order rejecting the claim of the appellant, an appeal was filed before the Joint Commissioner of Commercial Taxes (Appeals) Belgaum, which appeal came to be allowed. Thereafter, the Additional Commissioner of Commercial Taxes, Zone I, Bangalore, exercising the power vested in him under section 64(1) of the Karnataka Value Added .....

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..... urt to set aside the order and dismiss the revision petition exercised by the authority. We are unable to consider the argument advanced by the appellant for the following reasons : 7. Because the appellant has not placed any material to show the terms and conditions of the job-work. If the amount payable to the appellant towards work rendered by him would include the cost of consumable product, .....

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