2013 (2) TMI 275

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....against the petitioner for the years 2000-2001, 2001-2002 and 2002-2003. Ext.P4 series of orders show that the Deputy Commissioner exercised his power of revision under Section 35 of the KGST Act and revised the above assessment orders. It is held in the revisional orders that when a contractor opts for payment of tax at compounded rate, the entire contract receipts have to be assessed under Secti....

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....etitioner also filed applications to condone delay. It is at that stage, this writ petition is filed and the prayer sought is to quash Ext.P8 series of orders of assessment passed by respondents 2 to 5. 4. Contention raised by the counsel for the petitioner is that in the judgment in S.T.Rev.No.153 of 2009, this Court has already held that supply of ballast is only a contract for supply of goods ....