1996 (3) TMI 479

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....N, J.-This appeal is directed against the order of the Additional Commissioner of Commercial Taxes, Davangere Zone, passed in exercise of his powers under section 22A(1) of the Karnataka Sales Tax Act. 2.. The appellant is the proprietor of "Balaji Bar" at Chitradurga, holding a CL-9 licence issued under the Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968. The appellant is also....

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....e was carrying on business as CL-1 licence holder under the name of Shanthi Enterprises and as a CL-9 licensee under the name of Balaji Bar and that the transfers effected by him as a CL-1 licensee from the business premises of Shanthi Enterprises to his business premises of Balaji Bar would amount to branch transfer from head office to branch and would not amount to sale. 4.. The Additional Co....

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....er as Rs. 25,000. Feeling aggrieved, the appellant has filed this appeal. 5.. It is not in dispute that the appellant (T. Mahanthesh) is the sole proprietor of both Shanthi Enterprises which is a CL-1 licensee and Balaji Bar which is a CL-9 licensee. Obviously, there cannot be a sale from one person to himself. Merely because the appellant held two licences as required under the Karnataka Excis....

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....s as the form of CL-9 licence provides that in a premises having a CL-9 licence, the sale of liquor is accompanied by consumption of food. The revisional authority has inferred that the appellant would not have violated the said term of the CL-9 licence and consequently inferred that the appellant had failed to declare the turnover relating to food and aerated water in his return. There is no basi....