2009 (12) TMI 882

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.... Act, 1957 and further affirmed by the Karnataka Appellate Tribunal, Bangalore dated July 16, 2007 in STA No. 1170 of 2005. The facts leading to this case are as hereunder: The assessee is a private limited company engaged in the manufacture and export of granites and it is also engaged in the business of hiring of hydraulic excavator. The assessee filed the return for the assessment year 2000-01. The same was perused under section 12(3) of the Karnataka Sales Tax Act. Earlier there was an order of assessment, which was challenged by the assessee by filing an appeal. The appellate court had remanded the matter to the assessing officer to consider the case of the assessee afresh. After remand, the assessing officer passed an order a....

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....h the parties has held the points which had arisen for its consideration, against the assessee and dismissed the appeal. Being aggrieved by the same, the present revision petition is filed raising the following questions of law: (1) Whether, the Karnataka Appellate Tribunal was right in law in confirming the order dated May 13, 2005 of the JCCT (Appeals), Bangalore City Division 1, Bangalore holding that the provisional assessment order passed was valid under section 5C of the Karnataka Sales Tax Act, 1957? (2) Whether the Karnataka Appellate Tribunal was right in law in confirming the order dated May 13, 2005 of the JCCT (Appeals), Bangalore City Division 1, Bangalore, holding the transaction between the petitioner and Mysore Constru....

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..... In order to contend that the effective control of the vehicles and machinery was with the assessee and there was no transfer of right to use goods of M/s. Mysore Construction Company, the assessee has relied upon only the bills raised by it on Mysore Construction Company. Therefore, it is clear that the assessing officer was required to consider the case of the assessee to bring the transaction within section 5C of the Act, only based on the bill raised by the assessee and not on other materials, since the assessee has failed to produce necessary documents. In the circumstances, this court has to consider based on the bills produced by the assessee, whether the turnover in question would fall within section 5C of the KST Act or not. A ....