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    <title>2019 (2) TMI 377 - KARNATAKA HIGH COURT</title>
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    <description>An ex parte revisional order under the Karnataka Sales Tax Act was set aside because the assessee had not been given an effective opportunity to contest the matter and the dispute involved contested factual issues, including labour turnover and the treatment of &#039;C&#039; forms. The court held that such questions required proper adjudication on the existing and any additional evidence, and should not be finally resolved on the writ record. The matter was therefore remitted to the revisional authority for fresh consideration in accordance with law.</description>
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      <description>An ex parte revisional order under the Karnataka Sales Tax Act was set aside because the assessee had not been given an effective opportunity to contest the matter and the dispute involved contested factual issues, including labour turnover and the treatment of &#039;C&#039; forms. The court held that such questions required proper adjudication on the existing and any additional evidence, and should not be finally resolved on the writ record. The matter was therefore remitted to the revisional authority for fresh consideration in accordance with law.</description>
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