STATE OF KARNATAKA Vs. BIRLA GTM ENTREPOSE LTD

JUDGEMENT

(1.) THE questions of law raised in these two appeals by the revenue is identical and therefore, these petitions were heard together and are being disposed of by this common order.

(2.) THE revenue is before this Court feeling aggrieved by the order passed by the Karnataka appellate Tribunal, Bangalore, in appeal No. 496/1998 dated 23. 12. 1998 (STRP No. 64/1999)and appeal No. 303/1999 dated 10. 12. 1999 (STRP No. 57/2000 ). The Tribunal by the impugned orders has allowed the assesses's appeal by setting aside the order passed by the first appellate authority in confirming the order passed by the Assessing Authority for the relevant assessment year, wherein he had rejected the exemption claimed by the assessee on the works contract undertaken and executed for the Karnataka Electricity Board as the works contract coming under entry 55 of Fifth Schedule and had levied tax as the works contract falling under Entry 11 of the sixth Schedule to the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'act, (1957)

(3.) THE facts in STA No. 496/1998 (STRP No. 64/1999) is noticed for the disposal of these revision petitions. It is as under: