2006 (11) TMI 597

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.... short, "M/s. KLAC"). The levy of tax at 4 per cent is made over by the assessee in the light of issue of notification in terms of section 8A of the Karnataka Sales Tax Act, 1957 (for short, "the Act"). The assessment order was passed by the authority, accepting the applicability of the conditional notification. Thereafter, those orders were reopened under section 12A of the Act by the Deputy Commissioner of Commercial Taxes. Notice was issued. The matter was heard. An adverse order was passed for payment of enhanced sales tax by the assessee. The assessee filed an appeal. The appellate authority allowed the appeals. Noticing allowance of appeal, the revisional authority issued notice in terms of section 22A of the Act.....

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....erefore, if 'D' form declarations have been issued by the Board they would not be in order and would not entitle the sellers to get the benefit of the concessional rate of tax". After noticing the material facts, we are of the view that it cannot be said that M/s. KLAC is a Government department as sought to be argued before us. We find no acceptable reasons for our interference in the case on hand. Re. contention No. 2: Section 12A of the Act would provide for "assessment of escaped turnover". The said section reads as under: "12A. Assessment of escaped turnovers.--(1) If the assessing authority has reason to believe that the whole or any part of the turnover of a dealer in respect of any period has escaped a....