2009 (1) TMI 830

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....ip firm, registered under the provisions of the Karnataka Value Added Tax Act, 2003, carrying on the activity of importing from outside country and also purchasing from outside the State of Karnataka and locally slack wax, residue wax, paraffin wax, refined wax, etc., and selling the same in the State of Karnataka and outside the State of Karnataka. The petitioner being a registered firm, has filed monthly returns for the period from April 2006 to March 2007 in form VAT-100 declaring the sales turnover of slack wax, residue wax and paraffin wax, refined wax, etc., specifically pointing out that value added tax is leviable at the rate of four per cent being industrial inputs falling under entry 30 of Notification bearing No. FD:197:CSL:2005(....

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.... petitioner and learned Government Pleader appearing for the respondent. After careful perusal of the order impugned passed by the respondent, it is manifest on the face of the order that the respondent has committed an error, much less material irregularity in proceeding to pass the impugned order, without considering the request made by the petitioner vide annexures C and D as referred above. The petitioner, vide annexure C has specifically requested for time up to December 23, 2008, and when he has not received any reply from the respondent, again, he has sent another communication dated December 10, 2008, wherein he has specifically referred that, his chartered accountant is coming on December 17, 2008, and therefore, the date of perso....