GUJARAT CO-OPERATIVE MILK MARKETING, FEDERATION LIMITED Vs. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ZONE-I

JUDGEMENT

(1.) The present appeal is directed against the order dated 21.4.2012 passed by the Additional Commissioner of Commercial Taxes in exercise of his revisional power under Sec. 22 -A (1) of Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act') whereby, the order passed by the first Appellate Authority is set aside and the order passed by the Assessing Authority is restored.

(2.) The brief facts of the case are that, the appellant is a premier Co -operative Society dealing in manufacture and sale of Milk products including milk powder. The appellant is registered under the provisions of the Act as well as Central Sales Tax Act.

(3.) After verification of the goods by the assessing authority under Sec. 12 of the Act, the assessment order was passed. At the time when the assessment order was passed, additional tax under Sec. 6 of the Act was not levied but, tax was levied keeping in view notification dated 31.5.2003 and the exemption sought was not granted. The appellant carried the matter in appeal before the first appellate authority and the said authority found that the exemption was available to the appellant and that levy of tax under Sec. 6 -E was not permissible and the first appellate authority set aside the order of the Assessing Authority. The matter was taken up in revision before the revisional authority i.e. the Additional Commissioner of Commercial Taxes. Notice was issued to the appellant. The same was replied to by the appellant and ultimately by the impugned order, the revisional authority found that the exemption is not available as under notification dated 31.5.2003 and the tax was leviable and therefore, the revisional authority confirmed assessment made under Sec. 12 -A of the Act and set aside the order of the first appellate authority. Under the circumstances, the present appeal is filed before this Court.