2005 (10) TMI 526

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....rit petitioner who is a dealer registered under the provisions of the Karnataka Sales Tax Act, 1957, who took the chance of applying to the Commissioner under section 4 of the Act, inviting his advance ruling on the scope of exercise of tax liability in respect of the product known as plastic woven sacks. It appears, the Commissioner- second respondent did give his ruling which was not to the liki....

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....ht rejected it indicating that he has no jurisdiction, and therefore, the present writ petition. Learned counsel for the petitioner contends that undoubtedly the Commissioner has jurisdiction to rectify his order or ruling rendered even under section 4 of the Act, as rule 27(Q) covers such a situation also. It is not necessary for me to consider this argument for the reason that the jurisdic....

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....el for the petitioner, it was not the case of the petitioner himself before the Commissioner and after the Commissioner has rendered the ruling, petitioner it appears has got wise and he is now seeking to bring it to the notice of the Commissioner regarding the applicability of Government notification for the purpose of claiming this benefit. It is open to the petitioner to seek for another ruling....