M.M UDYOG NO. 32, CHENNARAYA SWAMY TEMPLE STREET, CANIGARAPET (NEAR BASAVARAJ MARKET) BANGALORE 560002 THROUGH: RAMESH KUMAR PROPRIETOR Vs. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE 1 GANDHINAGAR, BANGALORE - 560009

JUDGEMENT

(1.) THESE appeals under section 66 of the Karnataka Value Added Tax Act, 2003 [for short 'the Act'] are by the dealer who was amongst other goods buying and selling what is known as artificial flower petals apart from acrylic yarn, M.F. Yarn, thread, paper bags. The dealer is in appeal questioning the correctness of the order dated 31.10.2009 passed by the Additional Commissioner of Commercial Taxes, Zone - I, Bangalore, exercising his suo motu revisional powers under section 64 of the Act and setting aside the appellate order passed by the Joint Commissioner of Commercial Taxes and restoring the assessment order passed by the Assessing Authority, being of the view that the appellate order was erroneous and prejudicial to the interest of the revenue.

(2.) IN these appeals, we are concerned with only the rate of tax at which the subject goods, namely, 'artificial flower petals' which was being bought and sold by the appellant dealer was required to be taxed.

(3.) THE assessee - dealer being aggrieved by the revisional order passed by the Commissioner and restoring the order as passed by the Assessing Authority is in appeal before us.