Revisional jurisdiction cannot reopen factual findings where entry tax exemption was already granted in first appeal.

Revisional interference with deletion of entry tax was held unjustified where the first appellate authority had accepted the assessee's exemption claim as a 100 per cent export oriented unit under the Government notification dated 30.11.2001. The reassessment under section 6(1) of the Karnataka Tax on Entry of Goods Act, 1979 had been deleted in appeal, and the Revenue had not challenged that order before the tribunal. The revisional authority nonetheless re-examined the factual record and rejected the exemption for non-production of documents, but the court treated this as impermissible fact-finding in revision. The assessee's appeal was allowed.

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Issues: Whether the revisional authority was justified in interfering with the first appellate authority's order deleting entry tax on the assessee's turnover.

Analysis: The reassessment was made under section 6(1) of the Karnataka Tax on Entry of Goods Act, 1979, and the assessee claimed exemption on the footing that it was a 100 per cent export oriented unit covered by the Government notification dated 30.11.2001. The first appellate authority had accepted the assessee's case and directed deletion of the entry tax. The Revenue did not challenge that order before the tribunal. The revisional authority nevertheless re-examined the factual material and held against the assessee on the basis that relevant records had not been produced before the appellate authority. The court found that the revisional authority had gone into fact-finding matters in circumstances where the appellate order had not been challenged in the proper forum.

Conclusion: The revisional interference was not sustained and the assessee's appeal was allowed.

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