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TMI Blog2021 (10) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating the issue already concluded amounts to rehearing the decided issue which is wholly impermissible under law. The Tribunal has rightly held that the issue now raised by the assessee having attained finality, no further re-adjudication is required and dismissed the appeal - no questions of law arises for our consideration in this revision petition - revision petition dismissed. - S.T.R.P.No.9/2020 - - - Dated:- 17-9-2021 - HON BLE MRS.JUSTICE S. SUJATHA AND HON BLE MR. JUSTICE RAVI V. HOSMANI PETITIONER (BY SRI ATUL K. ALUR, ADV.) RESPONDENT (BY SRI K. HEMAKUMAR, AGA.) O R D E R S. SUJATHA, J., This revision petition is filed by the assessee under Section 23(1) of the Karnataka Sales Tax Act, 1957 ( KST Act for short) assailing the order of the Karnataka Appellate Tribunal, Bengaluru, ( Tribunal for short) dated 07.03.2019 passed in STA No.2196/2014, whereby the appeal filed by the assessee has been rejected relating to the assessment year 2000-01. 2. The petitioner assessee was a proprietorship concern carrying on the business of running the canteen on no-profit basis. The assessee was also registered under the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, on the facts and circumstances of the case, the order of the assessing authority is erroneous and prejudicial to the interest to the Government Revenue, when the order is passed in view of the High Court Judgment. 5. Whether, on the facts and circumstances of the case, the Tribunal was right in non discussing any other issues raised before the KAT. 6. Whether, on the facts and circumstances of the case the Revisional authority was right in relying on the advance ruling authority order LR.CLR.CR,-34/3/2001 dated 21.01.2001. 7. Whether, on the facts and circumstances of the case, the order of the advance ruling authority LR.CLR.CR.-34/3/2004 dated 21.01.2004 is prospective in nature or retrospective in nature. 8. Whether, on the facts and circumstances of the Tribunal was right in conforming the order of the First Appellate Authority (FAA) and Assessing Auhority (AA), dated on 07.03.2019. 9. Whether, on the facts and circumstances of the case, if the basic facility like building, water, electricity and vassals are provided by the contractee such transaction is taxable under the KST Act. 10. Whether, on the facts and circumstances of the case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ruling Authority in this revision petition in the guise of challenging the impugned order of the Karnataka Appellate Tribunal. As such, the ground urged by the assessee is wholly untenable. The Tribunal has critically analysed the material on record and has arrived at a finding that the items of food and drinks sold by the assessee was not exempted to tax under Entry 6(a) of the Fifth Schedule and was liable to tax under Section 5 of the Act. The matter was remanded to the revisional authority only to examine the acceptability of tax with respect to bakery items, the same being second sales. It was not an open remand and on such direction issued by the Tribunal, the revisional authority has examined whether the sales of the bakery items by assessee is second sales and exempted from tax and after such verification, relief was granted with respect to certain second sales of bakery items. After passing of the said orders, the assessee has filed the appeal before the Tribunal. The Tribunal has rightly dismissed the appeal observing that all the issues raised by the assessee were considered and answered in the first round of litigation and the same having reached finality, no further a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the assessee, the SMR notice was issued in the year 2003, prior to the clarification issued by the Advance Ruling Authority on 21.01.2004 which would make it clear that the proceedings were initiated by the revisional authority not based on the clarification of the Advance Ruling Authority but having satisfied that the order of the assessing authority was erroneous and prejudicial to the interest of revenue. The revisional authority has not passed the order merely based on the Advance Ruling Authority s clarification but on the request made by the assessee that the matter was seized off by the Advance Ruling Authority, the revisional authority awaited the said decision. Incidentally, the revisional authority has referred to the clarification of the Advance Ruling Authority dehorse examining the matter on merits independent of Advance Ruling Authority s clarification. Thus, it cannot be held that the order of the revisional authority is merely based on the Advance Ruling Authority s finding. 12. In the first round of litigation, the Tribunal has extensively examined the case on merits and has come to a conclusion that the there are three parties in the case namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding on the sales of food and drinks made by the assessee to the canteens would not fall under Entry 6(a) of Fifth Schedule, remanded the matter to the revisional authority only to examine the exemption of second sales with respect to bakery products sold by the assessee. The review petition was filed by the assessee against the order of the Tribunal which also came to be dismissed and the same has attained finality. The said finding having attained finality, after passing of the order by the revisional authority on the aspect of the second sales, now while challenging the said order before the Tribunal again re-adjudicating the issue already concluded amounts to rehearing the decided issue which is wholly impermissible under law. As such, the Tribunal has rightly held that the issue now raised by the assessee having attained finality, no further re-adjudication is required and dismissed the appeal. In this context, the judgments referred to, by the learned counsel for the assessee are not applicable to the facts of the case. Hence, we are of the considered opinion that no questions of law arises for our consideration in this revision petition. No exception can be found with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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