STAR PAPER MART Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE two appeals have been filed under Section 22 of the Karnataka Sales Tax Act, 1957 (for short, the 'Act'). Common order of appeal bearing No. CST -AP 03 and 04/2006 -2007, dated 18 -9 -2006 passed by Joint Commissioner of Commercial Taxes (Appeals), Mysore Division, Mysore (for brevity, 'FAA') for the assessment years 2000 -2001 and 2001 -2002 has been challenged. As per this common appeal order, endorsements issued by the Deputy Commissioner of Commercial Taxes (Transition -2), Mysore (for short, 'AA') rejecting the application for rectification of the assessment orders have been upheld and accordingly, appeals are dismissed. As common issues and question of law are involved, these appeals are disposed of together by clubbing them by this common judgment.

(2.) BRIEFLY , the facts are stated thus:

(3.) WE have perused the records. We have heard the learned Counsel for the appellant and the learned State Representative. The Counsel for the appellant has restated the arguments made in the grounds of appeal. He also submitted that similar matter is pending for adjudication before the Hon'ble Apex Court. Therefore, he requested to consider this reason of the matter in dispute which is yet to reach finality from the decision of Hon'ble Apex Court. The learned State Representative submitted that the orders of lower authorities are justifiable and therefore, he requested to dismiss the appeals. Written arguments submitted by him have been perused by us.