TaxTMI 
TaxTMI 
2010 (8) TMI 851
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....003. The assessee is a registered dealer and has two units working at Doddaballapur-Tractor and EPD Division, under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter referred to as, "the Act"). The said Act granted exemption on the goods sold by the registered dealer to any other registered dealer who is a unit located in any special economic zone established under authorization by the authorities specified by the Central Government in this behalf of who is an export oriented unit. Therefore, the assessee claimed exemption on sales effected to 100 per cent export oriented units situate within the State. The assessing officer rejected the claim of exemption on sales made to 100 per cent export oriented units ....
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....d as a proposition notice and the assessee was permitted to file objections within six weeks from the date of the said order and thereafter, the assessing authority was directed to consider the case on the merits and pass appro priate orders. In the meanwhile, the Karnataka Appellate Tribunal heard the learned counsel for the parties and confirmed the orders passed by the earlier authorities. It is in this background, the present revisions are filed. Sri Sarangan, learned senior counsel appearing for the assessee, contended that, admittedly, under the provisions of the Karnataka Sales Tax Act, and the notifications issued under the said Act, the sale of moulded plastic components was exempted from payment of sales tax. Therefore, ....
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....refore, all the three authorities have concurrently held that, the assessee is not entitled to exemption, that portion of the order do not call for any interference. In so far as penalty is concerned, he submits that, in the light of the judgment of the learned single judge, the Tribunal was not justified in affirming the penalty imposed by the authorities, it may be set aside and the matter may be remanded to the assessing authority who would consider the said question as directed by the learned single judge of this court. From the aforesaid material and the rival contentions, it is not disputed that the exemption, which was granted under the Karnataka Sales Tax Act is not available under the Act. The tax is to be collected and paid from ....