HOTEL PANCHARATNA INTERNATIONAL Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS is an appeal filed under Section 22 of the Karnataka Sales Tax Act, 1957 (hereinafter referred as 'Act') challenging the appeal order dated 26th March, 2005 in Case No. KST.AP.206/04 -05 passed by the Joint Commissioner of Commercial Taxes (Appeals), Mangalore Division, Mangalore (hereinafter referred to as 'First Appellate Authority' or in short as 'FAA') for the assessment year ending 31 -3 -2002, wherein the FAA has upheld the assessment order dated 31st August, 2004 concluded tinder Section 12(3) of the Act imposing levy of tax on the last sale of Indian Manufactured Liquor (IML) and Beer amounting to Rs. 38,160/ - by the Assistant Commissioner of Commercial Taxes, Karkala (hereinafter referred to as 'AA'). The relevant facts and grounds for this appeal in brief are as under:

(2.) HEARD the learned Counsel for the appellant and the SR. Perused the lower Court records. The following points arises for our consideration:

(3.) WHAT order?