2014 (4) TMI 918

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....Respondent : Sri. T.K. Vedamurthy, HCGP ORDER Dilip B. Bhosale, J. - This revision petition is directed against the order dated 25.11.2011 passed by the Karnataka Appellate Tribunal (for short 'the Tribunal') in STA Nos.2080/2004 & 2081/2004, whereby the Tribunal dismissed the appeals under Section 22(1) of the Karnataka Sales Tax Act, 1957 (for short 'the Act'). The appea....

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....the case does not amount to collection of tax' is sustainable in law." 3. The question is raised against the facts that the State Government vide Notification dated 07.10.1999, in exercise of the powers conferred by Clause (c) of sub-section (1) of Section 8-A of the Act had exempted with immediate effect, the tax payable by a dealer under this Act, on the sale of All Steel Radial Tyres for....

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....for a period of one year i.e., from 09.10.1999 to 08.10.2000, stood restored vide Government Order dated 25.10.2000. The Government Order dated 25.10.2000 reads thus:           "After examining the matter in detail, the government are pleased to exempt the sales tax payable by M/s. Vikrant Tyres Ltd., under the Karnataka Sales Tax Act, 1957 on the sa....

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....d counsel for the petitioner, at the outset, invited our attention to paragraph-9 of the order passed by the Tribunal to contend that from 01.01.2000 to 08.10.2000 the petitioner collected taxes from the customers as deposits and that, it cannot be stated that they collected tax from the customers, and therefore, they are not eligible to seek its adjustment towards tax due and payable by the Compa....