2012 (8) TMI 911

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s (VAT and Admn)-4, Bangalore and upholding the assessment order, has filed this appeal. 2. The appellant is the trader in food products such as masala powder, wafers, and confectionery. The appellant is also a dealer of badshah masala powder in the State of Karnataka. The dispute in this appeal is with regard to the payment of value added tax ("VAT", for short) from April 2005 to September 2005. The assessee contends that masala powder falls under entry No. 89 of the Third Schedule and liable to pay VATat the rate of four per cent. The order passed by the revisional authority is contrary to law. 3. This issue is no longer res integra. The Division Bench of this court in a judgment reported in [2010] 29 VST 461 (Karn) in the case of (Sakt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... interest under section 36(1) of the Act ignoring pre-existing material on record (annexures C and C1); (2) Whether or not respondent No. 2 (first appellate authority) is justified in allowing the appeal on merits considering all the relevant materials available on record (annexure-B); (3) Whether or not respondent No. 1 (revisional authority) is justified in initiating revisional proceedings under section 64(1) ignoring pre-existing material on record without specific jurisdiction and setting aside the speaking order of the first appellate authority and restoring the non-speaking order of the assessing authority (respondent No. 3) (marked as annexure A);" 5. It is the case of the Revenue that the dealer of masala powder is liable to pay....