J.K. INDUSTRIES LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This revision petition is directed against the order dated 25-11-2011 passed by the Karnataka Appellate Tribunal (for short 'the Tribunal') in ST A Nos. 2080 and 2081 of 2004 (J.K. Industries Limited, Vikrant Tyre Unit (formerly known as Vikrant Tyres Limited), Mysore v State of Karnataka,2012 72 KarLJ 303 , whereby the Tribunal dismissed the appeals under Section 22(1) of the Karnataka Sales Tax Act, 1957 (for short, 'the Act'). The appeals before the Tribunal, were directed against the order dated 29-6-2004 passed by the Joint Commissioner of Commercial Taxes (Appeals), Mysore Division, Mysore (for short, "the Appellate Authority") in Appeal No. ST.AP:45/04-05 for the year 2000-2001. The Appellate Authority had dismissed the appeal filed by the appellant challenging the assessment order dated 23-4-2004. The question framed by the petitioner in the revision petition reads thus:

(2.) The question is raised against the facts that the State Government vide notification dated 7-10-1999, in exercise of the powers conferred by clause (c) of sub-section (1) of Section 8A of the Act had exempted with immediate effect, the tax payable by a dealer under this Act, on the sale of All Steel Radial Tyres for Heavy Vehicles (Trucks and Buses) for a period of one year commencing from 9-10-1999. The State Government, however, vide another notification dated 1-1-2000 withdrew the exemption with effect from 1-1-2000. That notification was challenged by the petitioner by way of a writ petition bearing W.P. No. 802 of 2000, dated 9-11-2000 in Vikrant Tyres Limited Metagalli, Mysore v State of Karnataka and Another, before this Court. Though the writ petition was filed, admittedly, no interim order was passed by this Court and as a result thereof, admittedly, the petitioner collected tax from its customers during the period from 1-1-2000 to 8-10-2000. Thereafter, the Government of Karnataka issued Government Order No. FD 272 CSL 2000, Bangalore, dated 25-10-2000 and restored the exemption that was withdrawn. In other words, the exemption that was granted vide notification dated 7-10-1999 for a period of one year i.e., from 9-10-1999 to 8-10-2000, stood restored vide Government Order dated 25-10-2000. The Government Order dated 25-10-2000 reads thus:

(3.) In view of the Government Order, the petitioner sought adjustment of the taxes collected from the customers during the period from 1-1-2000 to 8-10-2000 towards the taxes due and payable by the Company. This claim of the petitioner has been rejected by all the three authorities below including the Tribunal.