2011 (1) TMI 1254

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....n against the order passed by the Karnataka Appellate Tribunal in S.T.A. No. 1383/2004 dated November 11, 2008 whereunder a penalty order passed by the check-post officer was quashed. The Karnataka Appellate Tribunal in detail has set out the facts of the case and in law governing the case on hand and by a considered order, has set aside the penalty imposed by the check-post officer. What could....

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....rst appellate authority, who reduced the penalty to 50 per cent. It is against that order, the assessee preferred a second appeal in the Karnataka Appellate Tribunal. The Karnataka Appellate Tribunal, in the light of the aforesaid undisputed facts came to the conclusion that, there was no liability to pay tax under the Karnataka Sales Tax Act. There is no question of evasion of any tax payable ....