- (1.) Leave granted.
(2.) Challenge in this appeal is to the judgment rendered by a Division Bench of the Karnataka High Court dismissing the appeal filed by the appellant under Section 24(1) of the Karnataka Sales Tax Act, 1957 (in short the 'Act'). Appellant called in question legality or otherwise of the orders passed by the Additional Commissioner of Commercial Taxes, Zone-II, Gandhinagar, Bangalore, dated 12.6.2002.
(3.) Background facts in a nutshell are as follows: The appellant is a dealer registered under the provisions of the Act. It is borne on the files of the Deputy Commissioner of Commercial Taxes (Assessment), 46th Circle, Bangalore. The main activity of the appellant is construction of mass houses for Karnataka Housing Board. For its business activity, the appellant manufactures pre-fabricated pillars, columns, beams etc., and then those items are used for the execution of the civil works contract.;