STATE OF KARNATAKA Vs. SOMA ENTERPRISES LIMITED

JUDGEMENT

(1.) All the matters are directed against the order dated 13th January 2015 passed by the Tribunal in the respective appeals, whereby, the Tribunal has held that for the commodities of bitumen and jelly the duty chargeable shall be 4% and it has been further held that period for modifying the re-assessment orders shall be from November 2005 to March 2006.

(2.) We have heard Mr. T.K. Vedamurthy, learned Additional Government Advocate appearing for petitioner.

(3.) The contentions raised on behalf of the petitioner was that, since various items for the works contract, viz., bitumen, sand and jelly, etc., were used for the execution of works contract. The amount of works contract would fall in the residuary category for tax at 12.5% since all such items are already utilized for execution of the works contract. He submitted that, so far as steel material is concerned, the First Appellate Authority assessed in the ratio of 32.5%. But for the rest of the items, duty was held to be chargeable at 12.5%. The Tribunal found that the amendment inserted is with effect from 1.4.2006 and therefore, for the period of 2005 and 2006 as the amendment was not been in force, the duty will be payable as per the Schedule for the respective item even it is utilized in the works contract. It is the submission of the Government Advocate that the Tribunal has committed an error. Hence, this Court may consider the same in these matters.