2011 (8) TMI 1041

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.... in his revisional jurisdiction under section 22A(1) of the Karnataka Sales Tax Act, 1957 (for short, hereinafter referred to as "the Act"). The assessee is an individual registered under the Act and is engaged in the business of civil contract work. She filed her monthly return in the prescribed form and also filed annual returns. During the year of assessment, she has assigned a part of the works contract to another registered dealer M/s. Paramount Constructions who is also registered under the Act. He also has filed regular monthly and yearly accounts and discharged the tax liabilities. The total value of the sub-contract is Rs. 65,50,005. The subcontractor had paid tax under the Act for the said turnover and she was also assessed on ....

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....d. v. Additional Commissioner of Commercial Taxes, Zone I, Bangalore [2010] 33 VST 757 (Karn); [2009] 67 Kar. L.J. 125, contended that there cannot be a multiple sale and consequently, there cannot be levy of tax on the same components, one as a sale and another as a resale and therefore, submits that the order passed by the revisional authority is contrary to the law laid down in the aforesaid judgments and requires to be set aside. Per contra, the learned counsel for the Revenue supported the impugned order. The apex court, in the case of State of Andhra Pradesh v. Larsen &5 Toubro Ltd. reported in [2008] 17 VST 1 (SC), dealing with the question whether the turnover of the sub-contractors is to be added to the turnover of Larsen & T....