BUSUNUR INDUSTRIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This appeal is by the assessee and is directed against the order dated 10th January, 1983, of the Commissioner of Commercial Taxes, Karnataka, Bangalore (Commissioner), in Case No. SMR.7/81-82 revising the order of the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore Division, Bangalore (DC), and restoring the order of the Commercial Tax Officer, Chitradurga (CTO).

(2.) For the calendar year 1973 which is also the assessment year, the assessee filed his return before the CTO under the Karnataka Sales Tax Act of 1957 (Karnataka Act 25 of 1957) (the Act), inter alia showing a turnover of Rs. 1,53,952.41 as purchase return of tamarind seeds. On an examination of that return, the CTO completed his assessment on 22nd April, 1975, bringing to tax the aforesaid sum of Rs. 1,53,952.41 under section 6 of the Act. Against the said order of the CTO the petitioner filed an appeal in Appeal No. 77/75-76 before the DC, who by his order dated 23rd June, 1975, allowed the same and directed the deletion of levy of purchase tax on the aforesaid purchase turnover of Rs. 1,53,952.41 with which claim only we are concerned in this case. In allowing the said appeal of the assessee the DC relied on a Division Bench ruling of this Court in State v. B. Raghurama Shetty [1975] 35 STC 360.

(3.) On 19th August, 1975, the Commissioner who is conferred with the suo motu power of revision under section 22-A of the Act, called for the records in the said appeal from the DC which were received by him on 21st August, 1975. On receipt of those records, they were placed before the Commissioner with an office note thereon to the effect that the matter be pursued after the Supreme Court renders its decision in the appeal filed by the State against the decision of this Court in State v. B. Raghurama Shetty [1975] 35 STC 360 and the same was approved by the Commissioner on 30th August, 1975. On 24th March, 1981, the Supreme Court allowed the appeal filed by the State in Raghurama Shetty's case AIR1981 SC 1206 , 1981 (1 )SCALE571 , (1981 )2 SCC564 , [1981 ]3 SCR280 , [1981 ]47 STC369 (SC ), 1981 (13 )UJ361 (SC ) and reversed the decision of this Court.