Against the Assessment Order, the Appellants went in Appeal to the Additional Joint Commissioner of Commercial Taxes Appeal .
After the Appellants got leave in this Appeal a Review Application was made in Mittal Investment Corporations case supra .
They are having their Office at Bangalore.
The Adjudicating Authority did number accept their companytention and passed an Assessment Order claiming tax.
35 to 38 of 1998 decided on 24th September, 1999.
Being aggrieved with the Order the Appellants filed an Appeal to the Karnataka Appellant Tribunal.
Some clarifications have been issued by an Order dated 11th February, 2000.
They enter into development Agreements with owners of lands.
In the impugned Order it has been held that the matter has been examined in detail in the case of M s. Mittal Investment Corporation vs. The Additional Commissioner of Commercial Taxes, Zone I, Bangalore in T.A. Nos.
The Appellants filed a Revision Petition to the Karnataka High Court which has been dismissed by the impugned Order.
The Appellants filed returns showing Nil liability to pay tax on the footing that there was numbertransfer of any property in goods either by itself or by virtue of any works companytract.
The question which arises for companysideration is whether the Appellants are dealers and are liable to pay turnover tax under the Karnataka Sales Tax Act.
Thereafter they get plans sanctioned.
Briefly stated the facts are as follows The Appellants carry on the business of real estate development and allied companytracts.
N. VARIAVA, J. This Appeal is against the Judgment of the Karnataka High Court dated 19th November, 1999.
