State Of Karnataka vs Azad Coach Builders Pvt. Ltd. & Anr on 14 September, 2010
10.Therefore, the orders of the Tribunal are set aside to that extent and
the matters are remanded back to the Assessing Officer for passing fresh
orders, after giving an opportunity of hearing to the petitioners and permitting
them to lead requisite evidence to establish such inextricable link between the
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W.P. No.20387 of 2004
sale/purchase of the raw hides and skins in question and the export of dressed
hides and skins by the petitioners, keeping in view the law laid down by the
Hon'ble Supreme Court in the case of State of Karnataka Vs Azad Coach
Builders Private Limited and Another reported in (2010) 9 SCC 524. The first
question raised in all the writ petitions is decided accordingly.
Question No.2