NATHURAM GOVINDRAM Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS appeal is filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Act') contesting the appeal order dated 6th September, 2013 in Case No. KVAT. AP. 35/2012 -13/B -555 with CAS Order No. 27389334APP, passed by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum (for short, as 'FAA') under Section 62(6) of the Act. The FAA has upheld the reassessment order dated 22nd February, 2011 concluded under Section 39(1) of the Act by the Assistant Commissioner of Commercial Taxes (Audit -1), Belgaum (for short, as 'AA') for the tax period of April 2009. The appellant has made prayer to allow the appeal by setting aside the impugned appellate order by relying on the notification issued by the Government under Section 5 of the Act vide Notification No. , dated 30th March, 2009.

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

(3.) OUT answer to the above point is in the affirmative for the following reasons. - -