2009 (11) TMI 871

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....he provisions of the Karnataka Sales Tax Act, 1957. He is dealer of fried gram and based on the Government notification dated March 31, 1984 Bengal gram as well as fried gram were classified as the same and accordingly tax used to be levied. The honourable Supreme Court in Gopuram Gram Mill Co. v. State of Andhra Pradesh [1994] 95 STC 358 held that fried gram is different from Bengal gram and the ....

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....tained. Against which the assessee preferred an appeal before the Karnataka Appellate Tribunal, Bangalore in S.T.A. No. 1347 of 2004 which appeal came to be allowed on July 18, 2006. Legality and correctness of this order is called in question by the Revenue. It is the case of the Revenue that the Tribunal has committed a serious error, when the order of the Joint Commissioner of Commercial Tax....

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....he requests the court to dismiss the revision petition.   Having heard the counsel for the parties, we do not see any questions of law arise in this appeal since the Government Notification dated March 31, 1984 has not been withdrawn by the Government till 1997 even though Supreme Court had declared the Bengal gram and fried gram as different commodities. If the Government has committed a ....