2011 (12) TMI 487

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....aggrieved by the order dated July 28, 2010, passed by the Karnataka Appellate Tribunal, Bangalore (hereinafter referred to as, "the Tribunal"), wherein the Tribunal has allowed the appeal and set aside the order passed by the assessing authority, which is confirmed by the first appellate authority, i.e., the Joint Commissioner of Commercial Taxes (Appeals), Mangalore, dated August 2, 2005 and remi....

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....rdingly the assessing officer reopened the assessment under section 12A of the Karnataka Sales Tax Act read with section 9(2) of the Central Sales Tax Act and issued proposition notice dated April 18, 2005. The respondent did not file any objection and the assessing authority reassessed and levied taxes on the disputed turnover at the rate of 10 per cent and also levied penalty of Rs. 10,540. The ....

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....y the order of the first appellate authority confirming the order of the assessing authority is unsustainable and accordingly passed the order. Being aggrieved by the said order of the Tribunal, this revision petition is filed by the State. We have heard the learned Government Advocate appearing for the revision-petitioner. The learned Government Advocate appearing for the State submitted th....