SOUTH WESTERN RAILWAY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE forty-two appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred in short as 'The Act') against the appeal order of the Joint Commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubli (hereinafter referred in short as the 'FAA'), vide App Nos.AP.-317 to 322 and 334 to 340/11-12, dated 12-6-2012, who, in which, inter alia, the orders passed under Sections 39(1), 72(2) and 36 of the Act, by the Assistant Commissioner of Commercial Taxes (Debt Management -2), Navanagar, Hubli (hereinafter referred in short as the 'AA') dated 25-7-2011, 23-9-2011, 25-7-2011 and 3-10-2011, for the tax periods of 2005-06, 2006-07, 2007-08 and 2008-09 respectively, were partly upheld. The facts of the case in brief are stated thus:

(2.) THE AA has concluded assessments for several tax periods of the years from 2005-06, 2006-07, 2007-08 and 2008-09, vide orders dated 25-7-2011, 23-9-2011, 25-7-2011 and 3-10-2011 respectively, by levying higher rate of tax at the rate of 12.5% on scrap of batteries, shells, wooden sleepers, waste oil and lubricants and used machinery, as the said items, in the opinion of the AA, cannot be classified as ferrous and non -ferrous scrap and which do not fall under Entry 67 of the Third Schedule to the Act. Apart from levying tax at the rate of 12.5% the AA has also levied penalty and interest, as applicable.

(3.) BEING aggrieved by the said orders of the FAA, the appellant has filed these second appeals before this Tribunal, which are now before us for adjudication. The details of forty -two appeals filed vide 8 bunches, of which 4 bunches are filed for tax levied for tax periods of four years and another 4 bunches are filed for penalty and interest levied for the said tax periods of four years. The details of the appeals are as under: