RANGOLI PAINTS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner, a partnership firm engaged in the business of manufacturing paints claiming to be eligible for sales tax exemption, as applicable to small scale industrial units, announced by the Government of Karnataka, filed annual return in Form 4 for the assessment year 1997-1998 declaring gross turnover of Rs. 7,55,686/- and exemption of Rs. 6,04,548/-, whence, the Assessing Officer declined the exemption by assessment order dated 27-2-2001 - Annexure-B. Petitioner filed an application under Section 12-D of the Karnataka Sales Tax Act, 1957 (for short, 'the Act') for cancellation of the assessment which when rejected by order dated 2-5-2001 - Annexure-C, filed an appeal invoking Section 20 of the said Act before the First Appellate Authority. That appeal when dismissed by order dated 28-12-2002 on the premise that the petitioner ought to have preferred an appeal under Section 22 of the Act before the Karnataka Appellate Tribunal (for short, 'KAT') and not under Section 20 of the Act, was carried in a further appeal before the KAT in STA No. 1129 of 2003, which when dismissed by order dated 30-6-2010 - Annexure-A, was confirmed by order dated 31-1-2012 rejecting the Rectification Application No. 6 of 2011. STRP No. 702 of 2012 is filed calling in question the order dated 31-1-2012 in ST Rectification No. 6 of 2011 of the KAT - Annexure-A, while STRP No. 703 of 2012 is filed against the order dated 30-6-2010 in STA No. 1129 of 2003 - Annexure-A.

(2.) Heard the learned Counsel for the parties, perused the pleadings and examined the orders impugned.

(3.) Since common questions of law and that of fact arise for decision making, with the consent of the learned Counsel for the parties the petitions are clubbed together, heard finally and disposed of by this common order.