SHIVAKUMAR INDUSTRIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE two (2) appeals are filed under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 20(5) of the Karnataka Sales Tax Act, 1957 (hereinafter referred as "the CST Act and KST Act") challenging the common appeal order passed by the Joint Commissioner of Commercial Taxes (Appeals -3), Bangalore (for short, as 'FAA') in Case Nos. CST/AP. 50 and 51/08 -09, dated 11th October, 2011 for the assessment years 203 -2004 and 2004 -2005 by which the FAA has upheld the rectification orders dated 5th September, 2008 of the Assistant Commissioner of Commercial Taxes (Recovery), Chinthamani (for brevity, as 'AA'). The common question of facts and 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 under:

(3.) HEARD the learned Counsel for appellant and the State Representative.