2008 (6) TMI 567

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....WDA J.-This revision petition is filed by the assessee questioning the correctness of the order dated September 4, 2007 passed by the Karnataka Appellate Tribunal (hereinafter called as, "the Tribunal", in short) in STA No. 1655/2004 urging various grounds in support of the following questions of law framed in the memorandum of revision petition: (i) Whether, on the facts and in the circumstanc....

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....d by the State Government under section 8A of the Karnataka Sales Tax Act ("the KST Act") exempting payment of turnover tax under section 6B of the Act by a dealer and another notification relating to sale or purchase of goods enumerated therein. The assessing officer passed assessment order under section 12(3) of the Act read with rule 18(3) of the Rules framed thereunder by overruling the obj....

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....on placing reliance upon the decision of this court in Deepam Silk International v. State of Karnataka reported in [2004] 134 STC 337 and the decision of the apex court in the case of Mathra Parshad and Sons v. State of Punjab reported in [1962] 13 STC 180. It is contended that in the absence of specifying the effective date of the exemption notification, if it is issued in the middle of the asses....

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.... 337 has no application to the case on hand. Even the decision of the apex court pressed into service before us has no application to the fact-situation. The claim of the assessee is wholly untenable in law. The order passed by the assessing officer, affirmed by the first appellate authority and confirmed by the Tribunal are in conformity with the provisions of the Act and the exemption notificati....