STATE OF KARNATAKA Vs. MRUTHYUNJAYA TRADERS

JUDGEMENT

(1.) THESE revision petitions by the State under Section 23(1) of the Karnataka Sales Tax Act, 1957 (for short, 'the Act') are directed against the order dated 20 -1 -2011 passed by the Karnataka Appellate Tribunal, Bangalore in STA Nos. 1406 to 1408 of 2010, where under the Tribunal had allowed the appeals of the assessee and had set aside the order passed by the Lower Appellate Authority. These revision petitions have been presented raising the following substantial question of law. Assessee is a dealer engaged in the business of old newspaper or waste paper or raddi paper. The assessment years involved are 2000 -2001 and 2001 -2002. One appeal arose under Karnataka Sales Tax Act, 1957 and there were two appeals arising under the Central Sales Tax Act, 1956. Insofar as the present revision petitions are concerned the common substantial question of law is as to:

(2.) NOTICE has been issued to the respondent -asses see. Respondent is served and represented by Mr. M. Thirumalesh.

(3.) IT is submitted by the learned Additional Government Advocate that the question as to whether old newspapers is 'goods' or otherwise is now covered by an earlier judgment of a Division Bench of this Court rendered on 24 -12 -2010 in STRP Nos. 3 of 2009, 36 of 2007 and 39 of 2008 (United Agencies, Bangalore v. The Assistant Commissioner of Commercial Taxes, II Circle, BCD -III, Bangalore and Others 2012 (72) Kar. L.J. 182 (HC)(DB)) in common.