2009 (7) TMI 1178

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....filed under section 23(1) of the Karnataka Sales Tax Act (for short, "the KST Act") though has come up for orders on the application Misc. Cvl. 12109/09 for stay sought for by the petitioner, is nevertheless examined on merits also and we find that there is delay of 108 days in preferring this revision petition. As notice had been issued to the respondent-dealer through counsel Sri Keshava Murt....

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....ng period April 1, 2000 to March 31, 2001 was to be entertained and allowed even without the production of form 32B declaration by the dealer. The dealer who had transactions of purchase in copra which is a declared goods within the meaning of section 14 of the Central Sales Tax Act (for short, "the CST Act") had claimed that he had made some local purchase to the extent indicated in the turnov....

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....as the dealer had not responded to the notice issued by the assessing authority. In the appeal before the first appellate authority, the appellate authority though prima facie was convinced of the levy and payment of local tax by the dealer, at the time of local purchase of the very goods which he had sold in the inter-State trade nevertheless, observing that it is subject to the positive resul....

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....ity regarding the requirement of filing form 32B declaration.   However, the Tribunal nevertheless observed that the assessing authority who dealt with the claim of the dealer for reimbursement of the local tax paid on copra, which in turn had been claimed to have been sold in the interState trade and having paid Central sales tax on the same, before ordering the claim application and allo....