1986 (5) TMI 262

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....This appeal is by the assessee and is directed against the order dated 12th December, 1983 of the Commissioner of Commercial Taxes, Karnataka, Bangalore (Commissioner) in case No. SMR 27 of 1983-84 made under section 22A of the Karnataka Sales Tax Act, 1957 ("the Act"). 2.. The assessee is a registered dealer under the Act on the file of the Commercial Tax Officer, Madhugiri Circle, Madhugiri (....

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....ice to the assessee proposing to set aside the order of the DC and restore the order of the CTO which was naturally opposed by the assessee on diverse grounds. On an examination of the records and the objections urged by the assessee, the Commissioner by his order dated 12th December, 1983 revised the order of the DC and has restored the order of the CTO. Hence, this appeal. 5.. Sri E.R. Indrak....

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....n different heads. 8.. An examination of the order made by the DC giving relief to the assessee discloses that the DC had kept before him the correct legal principles and has made a reasonable estimate with due regard to the facts and circumstances of the case. While this is the nature of the order made by the DC, the order made by the Commissioner does not disclose that he has really come to g....