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TMI Blog2018 (5) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... m the rate of tax chargeable in the absence of prescribed declaration forms - The claim of the Assessee-petitioner of the higher tax liability on account of increased rate of tax admitted by them in the absence of declaration forms, deserves to be independently considered by the authorities under the Act including the learned Tribunal under the provisions of the Incentive Scheme for which the Assessee-petitioner held a proper Eligibility Certificate during the relevant Assessment period. Revision petition allowed by way of remand. - STRP NO. 701/2012 - - - Dated:- 27-3-2018 - Dr. VINEET KOTHARI AND MR. R. DEVDAS JJ. Petitioner: (By Sri M.N. Shankare Gowda and Sri L.B. Bannikoppa Vasan Associates, Advocates) Respondent: (By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on other side... does not carry conviction because there is hardly any difference between the claim of exemption from payment of tax and exemption from levy of tax in so far as the appellant s facts and circumstances are concerned. The re-assessment order passed is clearly in accordance with the notification issued on 31.05.2002 which again was in pursuance to the amendment brought to section 8(5) of the CST Act by the Parliament. 12. A similar issue had been the subject matter in writ appeal No.2417/2007 filed by M/s. Volvo India Pvt. Ltd., before the Division Bench of our Hon ble High Court. The Hon ble High Court in this context has held at para 11 of the judgment that ...The appellant dealer cannot contend that the amended pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (66) KLJ 304, in which the judgments of this Tribunal were rendered respectively on 29.04.208 and 24.03.3009. The decision of the Division Bench of our High Court in M/s. Volvo India Pvt. Ltd., was rendered on 02.04.2009 and therefore the decisions of this Tribunal in the cases cited above are impliedly over ruled by the decision of the High Court and therefore no discussion is warranted at this stage on the said decisions of this Tribunal. 14. For the foregoing reasons, the action of the FAA in affirming the orders of the AA in the appellant s case cannot be called in question. We therefore see no reason whatsoever to interfere with the order of the FAA in the appellant s case and hence the following ;- ORDER The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal, it has dismissed the appeal of the Assessee-petitioner. 4. The learned counsel for the Revenue does not seriously dispute this submission to the extent that the learned Tribunal has not considered the claim of the petitioner-Assessee under the Incentive Scheme separately from the issue of higher rate of tax applicable in the case of the Assessee in the absence of furnishing of the Declarations in the prescribed Forms C/D under the relevant Rules. 5. Having heard the learned counsels for the parties and upon perusal of the order by the learned Karnataka Appellate Tribunal, we also find that the Tribunal does not appear to have applied its mind to the distinction between the rate of tax applicable on the inter-state s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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