LAXMI POLYCHEM INDIA LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Heard the learned Counsel for the Petitioner. At the stage of admission, the petitions are taken up for disposal.

(2.) Though the petitions are numbered as if there are two assessment years, but, in fact, the petitions are preferred only in respect of the dismissal of the appeal pertaining to the Assessment Year 2003-04.

(3.) It is the case of the petitioner that the Assessing Authority had concluded the case ex parte, and an order under the Central Sales Tax Act was passed on 31.08.2007 for the Assessment Year 2003-04 wherein tax was levied at the rate of 10%, on the ground that the petitioner failed to produce declaratory forms C & F for having effected inter state sales and consignment sales.