TaxTMI 
TaxTMI 
2018 (6) TMI 1479
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....hnamurthy, Party-In-Person- For the Appellant Sri Vikram A. Huilgol, HCGP- For the Respondent JUDGMENT The present appeal has been filed by the assessee against the revisional order passed by the Additional Commissioner of Commercial Taxes, Zone-I, Bangalore under S.22-A(1) of the Karnataka Sales Tax Act, 1957. The relevant findings of the revisional authority at para 6 are quoted below for rea....
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..... In the light of this reason, attempt of changing the turnover of de-oiled sales as II dealer exempted from turnover tax in the appeal order by splitting the said turnover as sale of de-oiled rice bran as II dealer to the most of the turnover and sale of de-oiled cake as II dealer to a small turnover is neither permitted nor possible under any circumstances. However, clinching evidences to contra....
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....sessee. 3. From the aforequoted para 6 of the impugned order we find that there is no cogent reason assigned by the learned revisional authority for not looking into the said aspect. By making a bald observation; the evidence was not produced by the assessee before the said authority, we are of the opinion that revisional authority could have very well summoned the record of the assessing authori....