R V SUNDARAM Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These appeals are by one and the same assessee and are directed against two different but identical orders made by the Commissioner of Commercial Taxes, Karnataka, Bangalore (Commissioner), on 10th December, 1976, and 15th December, 1976, revising the orders of the appellate authority and restoring the orders of the assessing authority made under the Karnataka Sales Tax Act of 1957 ("the Act").

(2.) M/s. Cochin Malabar Estate Limited, Cochin, a public limited company incorporated under the Companies Act, inter alia, owned certain rubber estates in the District of Coorg. Under two separate but identical agreements, the assessee purchased the rubber trees standing on the estates for valuable consideration for "slaughter-tapping" them or cut and remove the trees, extract the available natural rubber or "latex" and sell both of them. We are concerned in these cases only with "latex" extracted by the assessee from the trees and sold and its exigibility to tax under the Act.

(3.) In assessment or/reassessment proceedings under the Act, the Commercial Tax Officer, Mercara, brought the sale of "latex" by the assessee to tax under Act. On appeals filed by the assessee against the order of the Commercial Tax Officer, the Deputy Commissioner of Commercial taxes, Mangalore, allowed the said appeals. In exercise of the suo motu power of revision conferred by section 22-A of the Act, the Commissioner, overruling the objections of the assessee, has revised the orders of the Deputy Commissioner and has restored the orders of the Commercial Tax Officer. Hence, these appeals by the assessee under section 24 of the Act.