HINDUSTAN LATEX LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE two appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 challenging the Endorsement/Order dated 26th October, 2010 issued by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum (for short, as 'FAA') in appellate orders for the years 2005 -2006 and 2006 -2007. The FAA by endorsement has rejected the plea of the appellant to rectify the mistake by taking into consideration of the Form 'C' declarations as adverted in the application as available on records in Case No. JCCT/AP/BG/CST -26 and 27/08 -09, dated 10th February, 2010. The FAA has passed the appeal order by allowing appeals which were filed under Central Sales Tax Act, 1956 (for short, the 'Act'), by directing the Deputy Commissioner of Commercial Taxes (Audit -Ill), Belgaum (for brevity, the AA) to issue revised demand notice for the turnovers liable for tax at 4% and 12.5%. The facts and grounds leading to these two appeals in brief is as under:

(2.) THE learned Counsel for the appellant submitted that the FAA erred in not considering the rectification application wherein specific Form 'C' bearing Number TN/H 259922 issued by M/s. M.R. Technology, Chennai is not considered for 2005 -2006 whereas for 2006 -2007, arithmetical calculation is not done correctly as per the original appeal order. On the above grounds, prayer is made to set aside the endorsement issued and also the appeal order and to issue specific directions to the AA to consider the same and recompute the taxable turnover.

(3.) THE only point which arises for our consideration is: