https://www.taxtmi.com/caselaws?id=463292 The writ petition concerned whether a reassessment order could stand in light of the earlier interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003. The HC noted that the issue was already covered by a batch decision which had read down Section 10(3) and treated the 2015 amendment as clarificatory. Applying that earlier ruling, the Court found the reassessment order unsustainable on the existing record and set it aside. The matter was remitted for fresh consideration in accordance with law. en-us Thu, 21 Apr 2016 00:00:00 +0530 Fri, 22 Aug 2025 20:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463292 The writ petition concerned whether a reassessment order could stand in light of the earlier interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003. The HC noted that the issue was already covered by a batch decision which had read down Section 10(3) and treated the 2015 amendment as clarificatory. Applying that earlier ruling, the Court found the reassessment order unsustainable on the existing record and set it aside. The matter was remitted for fresh consideration in accordance with law. Case-Laws VAT / Sales Tax Thu, 21 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463292