2008 (7) TMI 900

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.... will not advert to the facts as the same are referred to in the order passed by the Tribunal which is impugned in this revision petition. The ground of attack of the impugned order passed by the Tribunal is that, the levy of turnover tax by way of composition under section 17(6) of the Karnataka Sales Tax Act (in short, "the Act") is contrary to clause (ii) of the aforesaid provision as there is no permission granted by the assessing officer to the petitioner-dealer to elect payment of tax on the total consideration for the works contract. The application was filed before the assessing officer within the stipulated period seeking permission to pay composition as provided under rule 8B of the Karnataka Sales Tax Rules, 1957 but no order ....

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....sed under section 17(6) for payment of composite tax as it is not permitted to do so. The said finding is affirmed by the first and second appellate authorities. Therefore, the learned AGA submits that the questions of law framed does not arise for consideration in this case to interfere with the finding of fact recorded by both the assessing officer and appellate authorities. With reference to the abovesaid rival legal contentions urged on behalf of the parties, we have carefully examined the orders passed by the first appellate authority and the Tribunal to find out whether the order passed by the assessing officer under section 17(6) of the Act in the absence of permission under clause (ii) of sub-section (6) of section 17 of the Act ....