STATE OF KARNATAKA Vs. NARRAIN MINES LIMITED

JUDGEMENT

(1.) STATE is in appeal against the judgement and order dated 22-12-2003 by the Karnataka Appellate Tribunal, Bangalore in series of Sales Tax Appeal Nos. 943,944,945 and 946 of 2003.

(2.) THE facts, which resulted in filling of this appeal by the State, are respondent is a Company registered under the Companies act, 1956, engaged in mining and sale of Iron Ore within the State of karnataka. Mining activity of the respondent company are basically within the Chitradurga District. It is assessed under the Karnataka sales Tax Act and has been periodically submitting its returns.

(3.) THE assessment under KST Act for the year 1997-98, 1998-99, 1999-2000 and 2000-01 were reopened under Section 12-A of the Act by the Assessing Officer. He did so having noticed that the respondent company had engaged contractors for mining operation and during the course of such operation necessarily several vehicles were utilised by the contractors. The obligation of the respondent and the contractors has been recorded under a term of contract. Several terms and conditions and covenants have been agreed upon, inter alia, between them.