STATE OF KARNATAKA Vs. KSA KAMATH AND SONS

JUDGEMENT

(1.) This revision petition is filed by the State being aggrieved by the order dated July 28, 2010, passed by the Karnataka Appellate Tribunal, Bangalore (hereinafter referred to as, "the Tribunal"), wherein the Tribunal has allowed the appeal and set aside the order passed by the assessing authority, which is confirmed by the first appellate authority, i.e., the Joint Commissioner of Commercial Taxes (Appeals), Mangalore, dated August 2, 2005 and remitted the matter to the assessing authority, who shall afford adequate opportunity to the appellant and thereafter adjudicate the matter and come to the conclusion as to whether the impugned transaction is consignment sale or is inter-State sale. Brief facts leading up to this revision petition are as follows :

(2.) We have heard the learned Government Advocate appearing for the revision-petitioner.

(3.) The learned Government Advocate appearing for the State submitted that since form F has been held to be not genuine and the finding has been given by the assessing authority and the first appellate authority, the Tribunal was not justified in setting aside the order passed by the first appellate authority and assessing authority and remitting the matter to the assessing authority to pass fresh order, after affording opportunity to the respondent herein.