2008 (1) TMI 862

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....ase, the petitioner is assailing the correctness of the assessment order dated July 20, 2007 and consequential notice of demand dated July 30, 2007 passed by the first respondent under section 12(2) of the Act for the assessment year 1995-96, in so far as it relates to the denial of the sales tax exemption on the sales of tea manufactured by the petitioner at its Dharwad unit vide annexures A and ....

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....affording an opportunity to the petitioner proceeded to pass the impugned assessment order. Therefore, the petitioner is constrained to approach this court by presenting this writ petition seeking appropriate reliefs as stated supra. Having heard the learned counsel appearing for both the parties and after perusal of the impugned assessment order passed by the first respondent vide annexure A, ....

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....the Tribunal in a revision petition filed before the Division Bench of this court Deputy Commissioner of Commercial Taxes (Vigilance), Bangalore v. Hindustan Lever Limited (Lipton Division), Bangalore reported in [2007] 10 VST 330; [2007] 62 Kar. L.J. 257 (HC) DB) at annexure C, and in spite of a specific direction issued to dispose of the matter in the light of the observations made by the Tribun....

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.... writ petition is allowed in part. The impugned assessment order passed by the first respondent dated July 20, 2007 and consequential notice of demand dated July 30, 2007 issued by the first respondent are hereby set aside. The matter stands remitted back to the first respondent only in so far as it relates to the denial of sales tax exemption on the sales of tea manufactured by the petitioner at ....