Appeals are dismissed and
Bench: S.SUJATHA,VINEET KOTHARI
reassessment order relating to the relevant tax periods / week / month of the year.” (a) Clauses 1.1 and 1.2 define arrears of tax for the purpose of the Scheme with regard to; Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) and Central Sales Tax Act, 1956 (for short ‘CST Act’) on the one hand and also for the purpose