Tribunal is bound to give a finding on law and facts if first appellate authority adjudicated issue on merits: Karnataka HC

EXCISE/ST/VAT : Where notice was issued to petitioner dealer under provisions of Central Sales Tax Act, 1956 and Karnataka Value Added Tax Act, 2003, by which it was proposed to levy tax on sales claimed to be in nature of import by treating same to be interstate sales and first appellate authority had adjudicated controversy on merits by holding that there was no direct link between purchasers by way of import and sale to local customers and accordingly demand raised on petitioner was affirmed,

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