2016 (12) TMI 64

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....nd the order of the Assessing Officer is restored. 2.  The brief facts of the case are that appellant-assessee is an unregistered dealer under the Karnataka Value Added Tax Act, 2003, (hereinafter referred to as 'KVAT ACT') and the Central Sales Tax Act, 1957. It had not filed any returns for the respective assessment year 2010-11. On 4.1.2011 inspection was made of the place of business of the appellant in the name and style of "M/s. Ronn Inn Family Restaurant". At that time the Manager Sri. Thomas K. George, was present. His statement was recorded of providing liquor as well as vegetarian and non-vegetarian food to its customers. Certain bills were also recovered. On 2.2.2013 the third respondent proposed to levy tax on the bas....

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....Court. 3. We have heard Mr. Mallaharao, learned counsel appearing for the appellant and Mr.K.M. Shivayogi Swamy, learned Additional Government Advocate for the respondent. 4. As such, the reasoning of the revisional authority is recorded at Para 4 and on perusal thereof shows that the revisional authority is right to the extent that the first appellate authority, without verifying the correctness of the sale of food and drinks ought not to have accepted the figure submitted by the appellant.  But, it further appears that the revisional authority has not recorded reasons as to why the determination of sales turnover of food and drinks by the assessing officer, while passing the assessment order, as fair and reasonable. As such ....