MANIPAL AGTECH PVT LTD Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) LEARNED Government Advocate is directed to take notice.

(2.) THE assessee has preferred this appeal against the order passed by the learned single Judge who has held that the transaction in question involves interstate sales and also directing the authorities to consider the reply to be given to the show cause notice and pass orders on merit.

(3.) WHEN a show cause notice is issued to the assessee calling upon him to show cause why tax should not be levied, he has taken a specific contention that there is rio interstate sales and he is trying to substantiate the same by filing Form-F issued by the recipient of the principal of the goods i.e. the agent in other state.