( 1 ) STATE of Karnataka is before us aggrieved by the orders passed in STA Nos. 279/1999. 280/1999. 323, 444, 497 and 498/2001 and 296/2003 dated 27-12- 2003 in this revision petition.

( 2 ) FACTS as narrated in the revision petition are as under: respondent is a Company registered under the Companies Act. It is a registered dealer under the Karnataka Sales Tax Act and Central Sales Tax Act (for short 'the Acts' ). Respondent was earlier known as Brooke Bond lipton India Limited (Lipton Division) and was amalgamated with the respondent Company w. e. f. 21-3-1997. Respondent has established a new industrial unit engaged in the production of blended packed teas at Dharwad since 8-9-1992 and 6-5-1993 respectively. Respondent availed sales tax exemption benefit for a period of six years from the date of commencement of commercial production in terms of the scheme evolved by the Government vide Government Order dated 27-9-1990 and sales tax exemption Notification dated 19-6-1991.

( 3 ) THE Assistant Commissioner of Commercial Tax (Intl), Kolar visited the premises of the respondent as on 20-12-1996. According to the revision petition he noticed the contravention of the