1990 (12) TMI 303

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....hort question which falls for determination in this appeal is, whether the appellant's purchase of certain steel shutter lathes (claimed by the learned counsel for the appellant as the common parlance usage of certain components used in the manufacture of rolling shutters and the like) fall specifically under entry 2(a)(v) of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, and as such ar....

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...., Bangalore City Division, Bangalore, in A.P. No. 126/80-81. The appellant succeeded before the appellate authority and got exemption in respect of the sales as they were considered to be second sales of commodities falling under entry 2(a)(v). However, the Commissioner of Commercial Taxes in Karnataka, Bangalore, respondent herein, in exercise of his suo motu revisional jurisdiction under section....

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.... the appellant before all the authorities that the steel shutter lathes he purchases are used in the manufacture of rolling shutters by him and he purchased the same from the manufacturers and used it in the same condition without subjecting it to any other process. Therefore, the learned counsel argued that the department itself has clarified though later that shutter lathes fell into the categor....

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....ed by the department, then it is liable to be exempted as it is not subjected to tax at the point of second sale. Therefore, the Commissioner was in error in restoring the order of the assessing authority by setting aside the order of the appellate authority who had come to the correct conclusion. It is only when a particular transaction of sale or purchase that is not covered by the specific c....