HEMA ENGINEERING Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The present petitions are directed against the order dated 30th December 2015 passed by the Tribunal whereby, the Tribunal, for the reasons recorded in the order has partly allowed the appeal by directing the matter to be considered in light of the observations made in the order of the Tribunal for the assessment of tax.

(2.) The petitioner-assessee has raised several questions of law. In our view, only substantial law which arises for consideration is:

(3.) In order to appreciate the question, some reference of the facts may be required: