2008 (1) TMI 910

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....AGA, for the Respondent. JUDGMENT [Judgment per : V. Gopala Gowda, J.]. - The correctness of the order passed by the learned Single Judge in W.P. No. 9166/2006 (T-KST), dated 17-1-2007 is challenged in this appeal, urging various grounds. 2. As the learned Single Judge has referred to the relevant facts and the legal contentions in the impugned order, therefore the same are not required to....

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....aph 5 of the impugned order has rejected the contentions by assigning his reasons stating that such fictions are created under the taxing statute for the purpose of preventing pilferage of revenue and further, has rightly stated that when the provision creating the fiction provides for an opportunity to assessee or a dealer to make good his case that it is only a stock transfer and it is only on h....