STATE OF KARNATAKA Vs. ENNAR REFINERIES PVT LTD

JUDGEMENT

(1.) THIS petition is directed against the order of the Karnataka Appellate Tribunal dated 21-2-1997.

(2.) RESPONDENT is a dealer engaged in the activity of manufacturing extraction of edible oil from oil seeds such as groundnut. For the assessment year 1988-89, the assessment was concluded under Section 12 (7) of the Act on 25-4-1996. The assessing authority having found that there was escapment of turnover liable to tax, re-opened the assessment and proceeded to pass an order of re-assessment dated 21-2-1997. The assessee preferred an appeal against the re-assessment order. The said appeal was allowed in part. A second appeal was filed before the appellate tribunal. The tribunal allowed the appeal in part by an order dated 27-1-2002. Aggrieved by the said order, State is before us by raising the following questions of law; whether the tribunal is not bound to give a finding of fact in allowing the appeals on a disputed questions of fact held against the assessee by the assessing authority in allowing the appeal with relation to such a disputed fact. 2. Whether the tribunal was justified in negating the authentic information gathered by a statutory authority and a department of the Government in respect of the assessee's business transactions (which were relevant for the purpose of assessment under the Karnataka Sales Tax act) notwithstanding that the action initiated by the concerned authority under such other enactment was dropped.

(3.) HEARD the learned Counsel for the parties and perused the material on record.