2019 (2) TMI 377

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....ATE)   RESPONDENT: (BY SRI. MALLIKARJUN SAHUKAR, HCGP)   JUDGMENT ARAVIND KUMAR J., This appeal under Section 66(1) of the Act preferred by the assessee is against a suo-moto revisional proceedings initiated under Section 22-A(1) of the Karnataka Sales Tax Act, 1957 (for short 'Act'), contending interalia that substantial question of law formulated in the appeal memorandum wo....

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....e to be pure labour work. 3. Being aggrieved by the said assessment order, assessee filed writ petition in W.P.No.49680/2004, which came to be dismissed by order dated 03.01.2005 reserving liberty to the petitioner to avail alternative remedy of appeal available under the Act. Hence, assessee preferred an appeal No.109, which came to be considered by the appellate authority and by order dated 1....

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.... authority. Hence, order of the appellate authority came to be set aside and order of the assessing officer came to be restored. Hence, this appeal.   5. We have heard the arguments of Sri. Ameet Kumar Deshpande, learned counsel appearing for the appellant and Sri. Mallikarjun Sahukar, HCGP appearing for the State. Perused the records. 6. As could be seen from the impugned order, it has....

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....ity and also the material that assessee may rely upon to stave-off his liability. That apart, it has been contended that appellant is a permanent resident of Bengaluru and has been residing there and notice issued to petitioner by the revisional authority is to the Bijapur address and there was no due service of notice by the revisional authority. Without examining said issue, it would suffice ....