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TMI Blog2015 (9) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh it was case of assesse that as per Government notification, tax payable under section 6B of KST Act on turnovers relating to sale of iron and steel was specified at 0.3 per cent – Held that:- Admittedly revisional authority while taking into consideration fact that amount was paid before date of service of assessment order and fact that assessing authority did not take notification into consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -I), Bangalore (for short, the revisional authority ) in exercise of powers of revision under section 22A(1) of the Karnataka Sales Tax Act, 1957 (for short, the Act ). By this order, the revisional authority set aside the order passed by the Joint Commissioner of Commercial Tax (Appeals)- I, Bangalore (for short, First Appellate Authority ) in KST. AP. Nos. 211, 212, 213/07-08. The first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o sale of iron and steel was specified at Sl. No. 2 of the Fourth Schedule to the said Act of 0.3 per cent. Admittedly, the appellant-assessee had paid ₹ 15,868 as advance tax before the order of assessment. Similarly, there does not appear to be any dispute that he also paid ₹ 85,000 on March 29, 2006, i.e., before the date of service of the assessment order. That amount was, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the amount of ₹ 85,000 was paid before the date of service of the assessment order and also the fact that the assessing authority did not take into consideration the notification dated August 28, 2002 whereby the tax payable under section 6B of the KST Act on the turnovers relating to sale of iron and steel was 0.3 per cent. The revisional authority in exercise of the powers under s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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