UNITED AGENCIES Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) So far as STA No. 3 of 2009 is concerned, the appellant is a registered dealer of old newspaper and waste paper. The appellant claimed exemption from tax liability on the sale of above items as exempted under the Karnataka Sales Tax Act, 1957 ("the Act", for short). But the assessing authority did not grant exemption and assessed tax on the ground that the appellant is liable to pay tax treating the sale of old newspaper as waste paper. Aggrieved by the order of the assessing authority, an appeal came to be filed by the appellant before the first appellate authority. The first appellate authority set aside the assessment order and exempted the appellant from payment of sales tax on the sale of old newspaper. A suo motu revisional proceedings came to be initiated against the appellant and without hearing the appellant, the revisional authority set aside the order passed by the appellate authority fixing the tax liability on the appellant. Aggrieved by the said order, the appellant/assessee is before this court. This is for the assessment year 2002-03.

(2.) Strp Nos. 36 of 2007 and 39 of 2008, pertain to the period between April 1, 2001 to March 31, 2002 and April 1, 2002 to March 31, 2004, respectively.

(3.) In these two cases, the dealer was in the business of selling old waste paper and old newspaper and admittedly he is a registered dealer under the Act. The assessment for the aforesaid said two years came to be passed on February 27, 2003 and August 25, 2004, respectively. Aggrieved by the assessment orders questioning the levy of tax on old newspaper, appeals came to be filed before the first appellate authority. The first appellate authority on March 26, 2005, dismissed the appeal in respect of assessment of tax for the year 2001-02. So far as the assessment order for the year 2002-03 is concerned, the appeal is dismissed on the ground of delay and laches. Aggrieved by the orders of the first appellate authority, STA Nos. 792 to 795 of 2005 came to be filed before the Karnataka Appellate Tribunal. On considering the material on record, appeals came to be allowed. Aggrieved by the orders passed by the Karnataka Appellate Tribunal, the State has come up in the present revision petitions.