LEADAGE ALLOYS INDIA LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE twenty -four (24) rectification applications are filed under Section 63(9)(a) of the Karnataka Value Added Tax Act, 2003 (for short, the 'Act') seeking rectification of the order passed by this Tribunal in STA Nos. 1623 to 1646 of 2010, dated 30th March, 2011. The Tribunal order dated 30th March, 2011 is under the Central Sales Tax Act, 1956 (for short, 'CST Act' or 'Central Act') as the appellant had filed appeals bearing STA Nos. 1623 to 1646 of 2010 under Section 18 -A of the said Act. This Tribunal has disposed off said appeals by remanding back the case to the Assessing Authority (for short, 'AA'), in this case the AA being Assistant Commissioner of Commercial Taxes (Enforcement -8), South Zone, Bangalore who happens to be the Inspecting Authority as well as Assessing Authority. While doing so, the orders passed by the AA for the tax periods of April 2006 to March 2007 and from April 2007 to March 2008 are set aside and specific directions are also given to the AA to dispose of the matter as per law on the basis of Section 6 -A as it stood before introduction of amendment to Section 6 -A by Finance Act, 2010 (Act No. 14 of 2010) and also in the light of judgment delivered by the Hon'ble Supreme Court in second Ashok Leyland's case. The rectification applications are filed within the stipulated time as per the Act. Further on the maintainability of the application for rectification, the learned Counsel has relied on the three judgments and after hearing on maintainability, it has been decided that the rectification application is maintainable. Hence, the same are considered for adjudication.

(2.) THE relevant facts of the case in brief are stated as thus:

(3.) ON the above grounds, the applicant submits that by application of the principle of law enunciated by the Hon'ble Supreme Court and the High Court cited supra, when the material on record has not been considered or when a ground taken in the grounds of appeal has not been considered, it amounts to a mistake apparent on the record which warrants rectification. In view of this, the prayer is made to rectify the order of this Tribunal dated 30th March, 2011.