- (1.)The appeal filed under Section 22(1) of the Karnataka Sales Tax Act, 1957 (for short, 'KST Act, 1957') is directed against the appeal order passed under Section 20(5) of KST Act, 1957 bearing No. KST.AP. 165/07-08, dated 16-7-2010 passed by Joint Commissioner of Commercial Taxes (Appeals-2), Bangalore (for brevity, 'FAA'), in which he dismissed the appeal confirming the orders under Section 12-A of KST Act, 1957 passed for the assessment year 2001-02 by Deputy Commissioner of Commercial Taxes (Transition-22), Bangalore (for short, 'AA') on 30-3-2007. The facts leading to the appeal are as under:
The appellant is a dealer in edible oils. After scrutinising the returns (original and revised), AA concluded assessments on 7-5-2003 by accepting the books of accounts under Section 12(2) of KST Act, 1957.

(2.)The assessment under KST Act, 1957 was assessable case. The assessment under Section 9(2) of the Central Sales Tax Act, 1956 was not assessable and hence case was declared non-assessable.
(3.)As there was an error in KST assessment in which turnover tax under Section 6-B on second sales of rice bran oil was not levied, reassessment notice under Section 12-A for escapement of above turnover from tax was issued on 18-5-2004. The proposal under Section 12-A was dropped by proceedings issued on 7-7-2004.