2012 (10) TMI 969

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....K Alur For the Respondent : Smt. K Vidyavati, Additional Government Advocate, The judgment of the court was delivered by K.L. MANJUNATH J.-The appellant is questioning the legality and correctness of the order dated October 23, 2009 passed in ZAC-1/DWD/ SMR-07/09-10 by the Additional Commissioner of Commercial Taxes, Zone 1, Bangalore, under section 64(1) of the Karnataka Value Added Tax ....

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.....995 metric tons, respectively and the goods were transporting on behalf of the appellant. On enquiry, it was learnt that the goods were to be delivered to the customers of the appellant at Hiriyur. 3. Based on the above facts, the respondent learnt that the appellant without raising the local tax invoice at Hubli was transporting the goods directly from Goa to Hiriyur only to evade the tax pay....

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....wing substantial questions of law framed in the memorandum of appeal:      "(i) Whether, on the facts of the circumstance of the case, the revisional authority was right in coming to the conclusion that, payment of penalty under section 52 of the KVAT Act, result in estimation of the turnover inspite of the turnover reflected in the books of accounts?    &n....

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.... not justified in reversing the order of the appellate authority. 7. Admittedly, the goods were dispatched from Goa. The appellant is said to have placed the order from Hubli to be delivered to his customers at Hiriyur. The goods were under transit without the documents. It is the specific case of the appellant that the driver by oversight had not carried the documents. Even if the driver had n....