2011 (1) TMI 1298

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....civil works contract. According to his understanding, the civil works like construction of buildings, bridges, roads; etc., fell under the works contract and that only goods which are transferred fell under the purview of taxation, only goods used in the course of execution of Works contract are deemed to be sold. Therefore there is sale of only materials used in execution of works contract and the tax liability is restricted to the extent of materials transferred during the course of execution of works contract arid not on all the materials used in the process. Therefore, he sought for a clarification from the ACAR. The ACAR, after considering the definition of "works contract" under section 2(37) of the Karnataka Value Added Tax Act, 2....

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.... of revision is very much limited. If the revisional authority was of the view that the order passed by the Advance Ruling Authority is erroneous, they could correct the same and say what the correct law is. However, after setting aside the order of the Advance Ruling Authority, it cannot keep the question open to be decided by the assessing authorities. For that purpose, the review power cannot be exercised and therefore, it is an order passed without jurisdiction and requires to be set aside. Per contra, learned Government Advocate supporting the impugned order contended that, as is clear from the wordings of section 64(2), the revisional authority is vested with the power to pass such order thereon as the circumstances of the case jus....