9911796707
TMI Blog2012 (10) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dealer under the provisions of the Karnataka Value Added Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax Act, 2003, took up the matter suo motu, which revision peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercised 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, he cannot claim any refund because it amounts to unjust enri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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