PUSHKAR DRESS MANUFACTURERS Vs. STATE OF KARNATAKA REP BY ADDL COMMISSIONER OF COMMERCIAL TAXES (ZONE)-3

JUDGEMENT

(1.) Since common issues are involved in these matters, the same are heard together and disposed of by this common judgment.

(2.) These appeals arise against the order passed by the Addl. Commissioner for Commercial Taxes, Zone-III, Bengaluru, whereby the orders of the First Appellate Authority is set aside restoring the re-assessment order passed by the prescribed Authority for the assessment period 2005-2006.

(3.) In all these cases, re-assessment orders were passed under Section 9 (2) of the CST Act, read with Section 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 (for short 'the KVAT Act') for the tax periods April, 2005 to March, 2006, levying Central Sales Tax at 10%, penalty and interest, in the absence of statutory forms furnished by the assessees. Being aggrieved, the assessees preferred appeal before the Joint Commissioner of Commercial Taxes (Appeals), Davanagere Division, Davanagere, (First Appellate Authority - for short 'FAA') who allowed the appeals on the issue of limitation.