DILIP KUMAR PEPPERMINTS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This appeal is by the assessee and is directed against the order dated 27th May, 1985, of the Commissioner of Commercial Taxes, Karnataka, Bangalore ('Commissioner'), in case No. SMR 42/83 -84 made under section 22A of the Karnataka Sales Tax Act, 1957 ('Karnataka Act 25 of 1957') ('the Act').

(2.) THE assessee, which is a partnership firm of partners, inter alia, engaged in the manufacture and sale of 'lisa' sugar is a registered dealer under the Act on the file of the Additional Commercial Tax Officer, I Circle, Belgaum (CTO').

(3.) IN exercise of the powers conferred by section 22A of the Act, the Commissioner issued two show cause notices on 23rd July, 1983, and 17th September, 1984 (annexures B and D), to the assessee proposing to revise the order of the CTO on the exemption granted on the sales turnover of 'lisa sugar' for the aforesaid period which was opposed by it on a large number of grounds. On an examination of the records, the cause shown thereto and affording an opportunity of hearing to the assessee, the Commissioner by his order dated 27th May, 1985, has revised the order of the CTO and has directed the CTO to levy tax on the sales turnover of 'lisa sugar' of Rs. 2,22,500 under section 5(1) of the Act. Hence, this appeal.