STATE OF KARNATAKA Vs. RICHMOND DISTILLERIES (P) LTD.

JUDGEMENT

(1.) These two revision petitions have been filed by the State challenging the order passed by the Appellate Tribunal by raising the following substantial question of law:

(2.) Since these revisions petitions pertain to similar facts and raise identical questions of law in respect of the very same Assessee, but for different assessment years, they have been clubbed together and have been heard and disposed of by this common judgment. S.T. R.P. No. 132 of 2008 is in respect of assessment year 1998-99 while S.T. R.P. No. 129 of 2008 in respect of assessment year 1995-96.

(3.) The facts leading to the filing of these petitions are that the Respondent -Assessee which is engaged in the business of manufacture and sale of liquor, for the relevant assessment years, filed its return with regard to the payment of Central sales tax. The said returns were scrutinised and the assessing officer passed an order. However, in the assessment order it was categorically recorded that the books of account were not produced at the time of assessment. Subsequently, the books of account were produced but were not accepted and accordingly, common order was passed in respect of the assessment years in question. Being aggrieved by the said assessment orders, the Respondents-Assessee preferred appeals before the first appellate authority, who partly allowed the appeals. As against the order of the first appellate authority, the Assessee preferred appeals before the Karnataka Appellate Tribunal. The Tribunal by its separate orders passed on July 31, 2007, allowed the appeal of the Respondent-Assessee. It is the said orders which are challenged in these revision petitions by the State.