SURESH ENTERPRISES PRIVATE LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE two (02) appeals are filed under Section 22 of the Karnataka Sales Tax Act, 1957 (hereinafter referred as the 'Act') challenging the revision orders dated 9th May, 2011 in Case No. JCCT/D/SMR -3/2010 -11 passed by the Joint Commissioner of Commercial Taxes (Administration and Recovery), Dharwad Division, Dharwad (for brevity as 'FRA') for the years ending 31st March, 2003 and 31st March, 2004. The FRA has revised the reassessment orders dated 18th August, 2010 for the years 2002 -2003 and 2003 -2004 concluded by the Deputy Commissioner of Commercial Taxes (Recovery -1), Hubli (for short, as 'AA'). The reassessment has been done by the AA consequent to the conclusion of the original assessment under Section 12 -C of the Act for the said years. The common facts and questions of law are involved in these two appeals and hence the same are clubbed together and disposed of by this common judgment.

(2.) THE relevant facts and grounds leading to these appeals can be briefly stated as follows:

(3.) HEARD the learned Counsel for the appellant and State Representative. Perused the lower Court records.