Karnataka High Court
The State Of Karnataka vs M/S Mms Exports Pvt Ltd on 22 August, 2008
Bench: Ajit J Gunjal, H.N.Nagamohan Das
{M/s.MMs Exports Pvt. Ltd.,
" ~Pi1c:4:. '£39.38-Av~I,"
_ { ~D0d;dai1éi;;1,ndi Industrial Area,
* V . j -» é _ Post, Bangalore. .. RESPONDENT
" ~ x ...(§y Sri.Atul K.A1"ur, Adv.) IN THE HIGH COURT 0;? KARNATAKA AT BANGALQ§E :4"V;.-« DATED THIS THE 22nd DAY 09 AUGUST 2093 V L PRESENT A %H _ A THE }~ION'}3LE MR. JUSTICE pm» ' Z AND Q % _ THE HONBLE MR. JUs'I:g::E c.R.:?.
BETWEEN:
The State of Kana.am}$g§, 3 " A Representecfby Govemment", . V --
Finance Department," ' »-- Vidhana Soudhé; V' ' Bangalorci -4 L -- A V ...PETI'I'IONER % T (gy sa¢§¢%s%"uia:na, AGA) O"'""""
imported sewing machinery, added 20% of the purchase"-_ value and levied tax at 2% on the purchase tmnoyer "
Rs.61,41,806/-. The respondents being i it 1 V this order preferred an appeal j; T_ Commissioner of Commercial Taxes andthe sara'eec.ame i' to be allowed vide order dated'=j_12_.VV12t'1§<§o;V': iitffhe Additional Commissioner seeeon 15 of the Kreo Zea} the order of the order dated
31. 10. to the First Appellate 'Appellate Authority, in turn vide order4_'_4d-ated remanded the matter to the Aseessing ii" matter stood at that stage, the an appeal before this Court against ' i' "order ofiiie Additional Commissioner of Commercial deed 31.10.1998 before this Court in r.A. & Err. 1993. This Court, vide order dated 06.10.2005 rejected the appeal filed by the assessee and confirmed H the order of the Additionai Commissioner of Commercial ' d the observation made by this V"Xo0c.u;~t ifcsvsisczsfoler dated 06.10.2005 in T.A. 815 Eff'. 19.98.V" For the reascms stated above, the 'A V' ' i ' Tj order is passed:
Taxes dated 31.10.1998 and the same had become In the circumstances, the impugned order A' Tribunal setting aside the order of the X Ti 1 Commissioner of Commercial and the order of the First 31.12.1993 is without junsdicuos aside.
4. The xsmga for the respondent fit-ie~.-iinpugixed order passed by is flseteaside for want ofj"i1risdicti£:}n." . A
5. , uthe the Assessing Authorny .,t0«.Vpass orders in accordance with law and V' (:91) Revision petition is hereby allowed.
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