2010 (10) TMI 950

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.... the court was delivered by Mrs. Manjula Chellur J.-Heard the learned counsel for the appellant and so also the Government Advocate representing the Revenue. The genesis for the present appeal is the reassessment order passed by the assessing officer on July 24, 2007 under section 6(1) of the Karnataka Tax on Entry of Goods Act, 1979 for the assessment year 2004-05 by the Deputy Commissioner....

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....rity. The first appellate authority after hearing the parties ultimately held that the assessing authority ought to have looked into the records produced by the assessee and directed the assessing authority to delete the entry tax levied on the turnover of Rs. 2,95,74,166 (rupees two crores ninety five lakhs seventy four thousand one hundred sixty six only). The reassessment order to that exten....

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....alculate that the appellant-assessee was a 100 per cent EOU and therefore, its liability to pay entry tax was at nil. The main contention of the appellant-assessee before us is that if at all the Revenue was aggrieved by the findings of the first appellate authority, they ought to have approached the KAT and the said authority would be the final fact-finding authority in order to hold whether t....