2016 (5) TMI 434

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....e For the Respondent : K.M. Shivayogiswamy ORDER Admit 2. Mr. K.M. Shivayogiswamy, learned Addl. Government advocate appears on advance copy and waives notice. 3. With the consent of learned counsel appearing on both sides are finally heard. 4. The present appeals are directed against interim order dated 5-2-2016, passed by the learned single judge in the respective main writ pet....

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....use, subsequently, Supreme court has held that charger is not a part of mobile for the purpose of levying VAT. The second contention by the learned counsel for the appellant is that even section 39(2) was not on the statue, which has been invoked since section 39, which is invoked has come into force in the year 2013, whereas reassessment is concluded in the year 2012. 8. Learned counsel for th....

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....J.) as such, there is a point of jurisdiction to reopen the reassessment and the matter deserves consideration as the learned counsel has already admitted the matter, the same appears to be appropriate, but if the jurisdiction to reopen the concluded assessment is not available, everything would fall to ground. 10. We leave it at that because the matter is pending before the learned single judg....

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....d to agitate the contentions before the learned single judge who is seized of the matter. 11. Hence, we find that, following direction would meet the ends of justice. The interim order passed by the ;earned single judge shall stand modified to the effect that there shall be stay against recovery of the demanded amount on condition that the appellant furnishes bank guarantee equivalent to 30%....