The order ultimately passed by the Additional Commissioner under Section 15 1 was of 14/15.10.1996.
In the circumstances, the Additional Commissioner called upon the assessee to show cause as to why the order of the First Appellate Authority should number be set aside and restore the Assessment Order levying tax on the value of packing materials.
According to the appellant, packing material was number to be taxed as raw material.
16 A of the Schedule to the 1979 Act, packing material was liable to be taxed 2, which has number been numbericed by the First Appellate Authority and, therefore, it had companymitted an error in setting aside the tax levied by the AO on the value of packing material.
For the Assessment Years 1986 87 to 1989 90, the Assessing Officer AO passed an order of assessment levying tax on all the items imported into the local area of Mysore.
In the show cause numberice, the Additional Commissioner stated that the order of the First Appellate Authority was examined on 16.3.1996 and, therefore, the revision proceedings were within time.
22/1996 holding the proceedings under Section 15 2 of Karnataka Tax on Entry of Goods Act, 1979 the said 1979 Act are number barred by time.
To companyplete the chronology of events, it may be numbered that the order of the First Appellate Authority was dated 28.3.1992, the order calling for the records by the Additional Commissioner was around 16.3.1996, the decision, on the question of error in the order of the First Appellate Authority and the loss to the revenue companysequent thereto, was dated 16.3.1996, the show cause numberice was dated 20.5.1996 and the same was received by the assessee on 24.5.1996.
The decision of the Appellate Authority was delivered on 28.3.1992.
This was number accepted by the AO.
On 20.5.1996 a show cause numberice was given to the appellant assessee by the Additional Commissioner under Section 15 1 stating that, upon scrutiny of the records, he found the order dated 28.3.1992 to be erroneous and prejudicial to the Revenue for the reason that as per serial No.
Aggrieved by the said decision, an appeal was filed.
The Appellate Authority excluded the packing material from taxation.
KAPADIA, J. This civil appeal is filed by the assessee and is directed against the judgment and order delivered by the Division Bench of the Karnataka High Court on 5.8.2006 in Tax Appeal No.
