https://www.taxtmi.com/caselaws?id=164515 The Commissioner's suo motu revision under section 22A(2) of the Karnataka Sales Tax Act, 1957 was found to have proceeded without properly considering proviso (x) to section 6B. In light of the statutory scheme governing resale tax and the object of the levy, the High Court held that the matter required fresh examination by the Commissioner with reference to the proviso. The Commissioner's order was therefore set aside and the matter remanded for reconsideration after giving the assessee a reasonable opportunity of hearing. en-us Wed, 02 Dec 2009 00:00:00 +0530 Fri, 25 Apr 2014 14:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164515 The Commissioner's suo motu revision under section 22A(2) of the Karnataka Sales Tax Act, 1957 was found to have proceeded without properly considering proviso (x) to section 6B. In light of the statutory scheme governing resale tax and the object of the levy, the High Court held that the matter required fresh examination by the Commissioner with reference to the proviso. The Commissioner's order was therefore set aside and the matter remanded for reconsideration after giving the assessee a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164515