The present petitions are directed against the order dated 30th December 2015 passed by the Tribunal whereby, the Tribunal, for the reasons recorded in the order has partly allowed the appeal by directing the matter to be considered in light of the observations made in the order of the Tribunal for the assessment of tax.

2. The petitioner-assessee has raised several questions of law. In our view, only substantial law which arises for consideration is:-

“Whether the reassessment was permissible under the head of “Rectification of the order in purported exercise of the power under Section 69 of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as ‘the Act’) on the basis of a clarification issued by the Commissioner which itself is after the order of reassessment dated 28.6.2010.”

3. In order to appreciate the question, some reference of the facts may be required:-

The assessee who is dealing in fabrication of iron and steel gates and windows etc. as per Entry Sl.No.4 of the Sixth Schedule paid duty at the rate of 4% prevailing then. Thereafter, the returns were filed and the reassessment was also made vide order dated 28.6.2010. On 21.2.2012, the Commissioner of Commerc