1981 (1) TMI 221

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....t of the Court was delivered by   GUPTA, J.-These two appeals arise out of two revision petitions dismissed by the Karnataka High Court which were preferred by the State of Karnataka under section 8A of the Karnataka Appellate Tribunal (Amendment) Act, 1976, read with section 23 of the Karnataka Sales Tax Act, 1957. The revision petitions were directed against a common order of the Karnata....

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....inding only is sufficient to justify the conclusion reached by the Tribunal and the High Court. It appears that the attention of the High Court was drawn to the judgment of this Court disposing of a review petition in the Northern India Caterers' case [1980] 45 S.T.C. 212 (S.C.); [1980] 2 S.C.R. 650. The following extract from that judgment to which the High Court itself has referred is relevant: ....