https://www.taxtmi.com/caselaws?id=164814 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. en-us Tue, 05 Oct 2010 00:00:00 +0530 Sat, 03 May 2014 15:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164814 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. Case-Laws VAT and Sales Tax Tue, 05 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164814