VASAVADATTA CEMENTS Vs. KARNATAKA APPELLATE TRIBUNAL

JUDGEMENT

(1.) THE petitioner in these revision petitions is a company incorporated under the provisions of the Indian Companies Act, 1956, carrying on business in the manufacture of cement and is a dealer registered under the provisions of the Karnataka Sales Tax Act,1957 (hereinafter referred to as the Act )

(2.) IN these revision Petitions presented under Section 23 (1) of the Act, the petitioner has called in question the correctness of the judgment dated 30th November 1995 made in STA Nos. 529 to 534 of 1995 by the Karnataka Appellate Tribunal (hereinafter referred to as the the Tribunal ).

(3.) THE only question of law that was urged and that falls for determination in this revision Petition is as to whether on the admitted facts, the petitioner is entitled for the concessional rate of tax as provided under Section 5a of the Act, on its turnover of purchases of Bauxite Ore during the assessment years 1987-88, 1989-90 to 1993-94.