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TMI Blog2018 (2) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... the determination of the taxable turn-over based on the liability, as ordered by the Tribunal - Tribunal, in fact, has remanded the matter to the first appellate authority for consideration. - Sales Tax Revision Petition No. 100001 of 2016 - - - Dated:- 18-7-2017 - MR. A.S. BOPANNA AND DR. H. B. PRABHAKARA SASTRY JJ. Petitioner: (By Sri. Narayan G. Rasalkar Adv.) Respondents: (By Sri. Ravi Hosamani, Addl. Govt. Adv.) A.S. BOPANNA J., ORDER The petitioner is before this Court assailing the order dated 28th September 2015 passed in Sales Tax Appeal Nos.3307 to 3318 of 2013. 2. The petitioner herein was before the Karnataka Appellate Tribunal ( Tribunal for short) in the appeals filed under Section 63 of the Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is in that view, the Tribunal having rejected the same, h as remanded the matter to the first appellate authority on the other aspects. 5. The learned Government Advocate has also relied on the decision of the learned Single Judge of this Court dated 12 th August 2015 in Writ Petition No.51802 of 2014 and connected petitions, wherein the effect of the very same amending Act and the provisions, namely Sections 38 and 40 of the KVAT Act, had arisen for consideration and the learned Single Judge in the s aid order has also arrived at the conclusion that the amendment being with the specific retrospective effect, the assessing officer would be entitled to reopen the assessment within the period of eight years, as provided therein. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the limitation cannot be accepted by us. 9. On other aspects, though the learned counsel for the petitioner contends that notwithstanding the amendment to Section 40 of the KVAT Act, no amendment is made to Section 32 of the KVAT Act and therefore, re-assessment requiring the production of the books would not be justified as there is no statutory obligation to retain the books. Though such contention is put forth before us, it is seen that in the instant facts, the contention that was put forth on behalf of the petitioner in the appeal before the Tribunal was that the first appellate authority though had the occasion to verify the books of accounts, had not done so and h ad modified the liabilities based on assumptions. If that be th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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