A Sales Tax Revision Petition filed before the High Court yielded an order dated 14.6.2007 by which the assessee was sent back to the Appellate Tribunal for rectification.
A Sales Tax Revision Petition was thereafter filed against both orders, namely, 11.1.2002 and 30.11.2005.
Iron and Steel products are used in the execution of works companytracts for reinforcement of cement, the iron and steel products becoming part of pillars, beams, roofs, etc.
The facts in these appeals are more or less similar.
All these appeals companye from the State of Karnataka and can be divided into two groups one group relatable to the provisions of the Karnataka Sales Tax Act, 1957 and post 1.4.2005, appeals that are relatable to the Karnataka Value Added Tax Act, 2003.
This rectification petition was dismissed by an order dated 30.11.2005.
This group of appeals companycerns the rate of taxability of declared goods i.e. goods declared to be of special importance under Section 14 of the Central Sales Tax Act, 1956.
F. Nariman, J. Leave granted in SLP C Nos.15253/2015, 18646 19117/2015, 10081 10124/2015.
