2015 (9) TMI 524

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.... Additional Government Advocate, for the respondent. JUDGMENT This sales tax appeal is directed against the order dated May 27, 2009 passed by the Additional Commissioner of Commercial Taxes (Zone-I), Bangalore (for short, "the revisional authority") in exercise of powers of revision under section 22A(1) of the Karnataka Sales Tax Act, 1957 (for short, "the Act"). By this order, the revisional a....

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.... KST Act though it was a case of the assessee that as per the Government notification dated August 28, 2002, the tax payable under section 6B of the KST Act on the turnovers relating to sale of iron and steel was specified at Sl. No. 2 of the Fourth Schedule to the said Act of 0.3 per cent. Admittedly, the appellant-assessee had paid Rs. 15,868 as advance tax before the order of assessment. Simil....

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....et aside the order of the asses sing authority, levying penalty of Rs. 50,000. The first appellate authority seem to have taken into consideration the fact that the amount of Rs. 85,000 was paid before the date of service of the assessment order and also the fact that the assessing authority did not take into consideration the notification dated August 28, 2002 whereby the tax payable under sectio....