2009 (8) TMI 1090

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....e order dated February 9, 2009 passed by the learned single judge in Writ Petition No. 10862 of 2008 (T-Res) See page 222 supra is questioned in this appeal urging various grounds and prayed to set aside the same and grant the reliefs as prayed in the writ petition. The ground of attack of the impugned order is that the learned single judge, contrary to law and the material on record, has passed ....

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....r the assessment year 2005-06, i.e., with effect from April 1, 2005. Hence, the impugned order is a nullity in the eye of law as the same is contrary to the Statement of Objects and Reasons for enacting the KVAT Act. The learned single judge adverting to the relevant facts and the legal contentions urged by the learned counsel for the appellant in the writ petition after referring to section 18 of....

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....ssion claimed by the applicant cannot be extended to the tax liability under the earlier Act. Further, learned single judge, after careful examination of the order passed by the Principal Secretary to the Finance Department, which is impugned in the writ petition has held that if the petitioner should have incurred a lesser liability, there was no possibility for the appellant to get the concessi....