MOTOR WORLD LIMITED Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) HEARD Sri Indrakumar, learned Counsel for Sri E.I. Sanmathi for the petitioner. Perused the records.

(2.) THIS revision is at the instance of the assessee under Section 23(1) of the Karnataka Sales Tax Act, 1957 (hereinafter shall be referred to as, "the KST Act") against the order dated October 26, 2006, passed by the Karnataka Appellate Tribunal, Bangalore in STA. Nos. 2316 -2317 of 2004 which were also preferred by the assessee herein against the orders of Joint Commissioner of Commercial Tax, Appeals, Bangalore Division against the order dated June 29, 2004, for the assessment years 1999 -2000 and 2000 -01 under the KST Act.

(3.) THROUGHOUT the pleadings of the assessee were that the sale had taken place at Bangalore. The delivery of the vehicle was also given to its various customers at Bangalore and therefore, the rig ours of inter -State sale were not attracted. However, despite this ACCT discussed objections, rejected them and confirmed the levy of Central sales tax in provisional assessment orders. Aggrieved by the provisional assessment orders, the assessee was constrained to file appeals before the first appellate authority who also after examining the matter from all angles, came to the conclusion that there was no substance in the assessee's appeals, which were accordingly dismissed. Not being satisfied with the orders passed by the aforesaid authorities, the assessee herein preferred further appeals before the Karnataka Appellate Tribunal at Bangalore, but those also met with the fate of dismissal. Hence this revision before us.