LAWS(KAR)-2010-2-133

B.V. ASWATHAIAH AND BROTHERS REPRESENTED BY ITS PARTNER SRI. B.A. SHANKARANARAYAN Vs. THE STATE OF KARNATAKA THROUGH THE COMMISSIONER OF COMMERCIAL TAXES

Decided On February 15, 2010
B.V. Aswathaiah And Brothers Represented By Its Partner Sri. B.A. Shankaranarayan Appellant
V/S
State Of Karnataka Through The Commissioner Of Commercial Taxes Respondents

JUDGEMENT

(1.) THE assessee is questioning the correctness and legality of the orders dated 17 -10 -2006 passed by the Karnataka Appellate Tribunal in S.T.A. Nos. 547 and 548/2001 whereunder the orders of the Joint Commissioner of Commercial Taxes (Appeals) dated 23 -4 -2001 passed in No. KST.AP.419 and 420/1999 -2000 dismissing the Assessee's appeals came to be confirmed by raising questions of law as enumerated herein below.

(2.) THE facts leading to the filing of these two revision petitions are as follows:

(3.) WE have heard Sri. R.V. Prasad, learned Counsel appearing for the Revision Petitioner -assessee and Smt. Geetha Menon, learned Additional Government Advocate for the Respondent Revenue.