2010 (7) TMI 950

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....hority which had directed adjustment of tax paid under section 4(1) of the Karnataka Special Tax on Entry of Certain Goods Act, 2004, when the assessee was not claiming any benefit in pursuance of the judgment of this court which has struck down the charging section 3 of the said Act?" 2. By consent of parties, the appeal is taken up for final disposal and disposed of by this order. 3. The appellant is a limited company dealing in paints, thinner, etc. The respondent concluded the original assessment order under the Karnataka Sales Tax Act, 1957 ("the KST Act", for short), on November 14, 2006 by accepting the declared total and taxable turnovers in terms of the notification dated March 31, 2006. Thereafter, the appellant by letter da....

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.... aside. 5. The Additional Commissioner of Commercial Taxes in purported exercise of his power under section 22A(1) of the KST Act, 1957 which confers suo motu power of revision, interfered with the said order and set aside the same on the ground that against the order passed by the learned single judge of this court setting aside the charging section, an appeal is filed and the appellate court has granted stay of refund pending the appeal and also has issued certain directions regarding how assessment is to be done. Therefore, relying on the aforesaid interim order passed in appeal, he held that there is no question of adjustment except reduction of tax against KST liability and refund of excess special entry tax which is stayed by the h....