(1.) Though the appeal was admitted, the substantial questions of law arises for consideration of the court were not framed. The learned counsel appearing for the parties request the court to formulate the substantial question of law. Accordingly, we frame the following substantial question of law:
(2.) We have heard the Sri Naganand, learned senior counsel appearing for the appellant and Smt. Geetha Menon, learned Government Advocate for the respondent-Revenue.
(3.) The assessee is questioning the legality and correctness of the order passed under section 22A(1) of the Karnataka Sales Tax Act, 1957 dated September 30, 2008 passed by the Additional Commissioner of Commercial Taxes, Bangalore.