2018 (6) TMI 1479

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..... S. Sujatha, J.J. Sri M.A. Krishnamurthy, 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 aut....

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....subject to this revision proceeding as discussed. 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 circu....

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....f the show-cause notice was not produced by the assessee. 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 ve....