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Judgment
V.K. Singhal, J.-In all these revisions questions being common they are disposed of by this common order. The following four questions of law have been raised:
"1. Whether on facts and circumstances of the case, the Karnataka Appellate Tribunal is justified in levying the tax on the coal ash.
Whether on the facts and circumstances of the case the Appellate Authorities are justified in sustaining the levy under Section 5(1), when Section 5(4), Item I if the IV Schedule applies.
Whether the Karnataka Appellate Tribunal is justified in holding the provisions of Section 12(4) regarding the penalty are applicable to the facts of the case.
Whether determination of penalty at Rs. 10,000/- is justified in law".
The Karnataka Appellate Tribunal found that the petitioner has purchased the coal ash from the paper mill and in turn sold to various customers and to local agriculturists on very small scale. The estimation of profit@ 10% of gross turnover was also upheld. It was also held that the penalty imposed be reduced.
Before us it is contended that the rate of tax on the sale of coal ash could not have been more than 4% as it is nothing but coal, and that the turnover tax also cannot be levied.
Argument of both the learned Counsels for the parties heard. The question now raised before us was not raised either before the Tribunal or the First Appellate Authority and therefore, it cannot be permitted to be raised at this stage. Whether coal ash could be considered to be coal has to be determined with reference to its properties as to whether it has any combustion value. When nothing of the sort was argued before the lower authorities no decision on that point could be given. The other questions which have been decided by the Tribunal does not require any interference. Accordingly, the revisions are dismissed.