https://www.taxtmi.com/caselaws?id=164774 Electrical contract work falling within rule 6(4)(m) of the Karnataka Sales Tax Rules, 1957 attracted the prescribed deduction treatment, and the revision reducing the labour and similar charges deduction from 30 per cent to 20 per cent was found to conform to the statutory scheme. The assessee had received notice, an opportunity to object, and a personal hearing before revision, and the earlier order enhancing the deduction to 30 per cent had not been challenged before the statutory appellate forum under section 22 of the Karnataka Sales Tax Act, 1957. In these circumstances, the assessee could not bypass the available appeal and seek remand in writ proceedings, and the revised order was upheld. en-us Mon, 16 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164774 Electrical contract work falling within rule 6(4)(m) of the Karnataka Sales Tax Rules, 1957 attracted the prescribed deduction treatment, and the revision reducing the labour and similar charges deduction from 30 per cent to 20 per cent was found to conform to the statutory scheme. The assessee had received notice, an opportunity to object, and a personal hearing before revision, and the earlier order enhancing the deduction to 30 per cent had not been challenged before the statutory appellate forum under section 22 of the Karnataka Sales Tax Act, 1957. In these circumstances, the assessee could not bypass the available appeal and seek remand in writ proceedings, and the revised order was upheld. Case-Laws VAT and Sales Tax Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164774