2009 (12) TMI 873

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....rieved by the order passed by the Commissioner of Commercial Tax under section 22A(2) of the Karnataka Sales Tax Act, 1957 (for short hereinafter referred to as "the Act") dated December 28, 2006, the assessee has preferred this appeal. The appeal is admitted to consider the following substantial questions of law: (i) Whether the respondent was legally justified in rejecting the appellant&#3....

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....sessee is liable to pay resale tax and aggrieved by the order of clarification, the assessee has filed an appeal before this court in S.T.A. No. 58 of 2003, which appeal came to be allowed on August 25, 2005 and the matter was remanded to the Advance Ruling Authority to reconsider the matter in the light of the provisions to section 6B of the Act. In terms of the order of this court, the Adv....

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.... The learned senior counsel appearing for the appellant contends that the order of the Commissioner for Commercial Taxes is contrary to proviso (x) to section 6B of the Act. Further, taking us through the speech of the Finance Minister on the floor of the Assembly, he contends that levy of resale tax and benefit given under the proviso is a prelude to the value added tax and that second and subse....

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....o be reconsidered by the Commissioner in the light of the said proviso. Therefore, he requests this court to set aside the order and remand the matter to the Commissioner for fresh consideration.   In view of the submissions of the learned Government advocate and in the light of the speech of the Minister for Finance on the floor of the Assembly while introducing resale tax, we are of t....