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    <title>2026 (3) TMI 1059 - KARNATAKA HIGH COURT</title>
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    <description>Revisional orders under the Karnataka Value Added Tax Act could not be sustained where the contract work was executed entirely on a back-to-back subcontract basis and the subcontractors had already declared the relevant turnover and discharged the tax liability. In that situation, further examination of the remaining merits became academic because the turnover in question had already suffered tax. The revisional orders were therefore unsustainable, and the appeals succeeded with the impugned orders set aside.</description>
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      <description>Revisional orders under the Karnataka Value Added Tax Act could not be sustained where the contract work was executed entirely on a back-to-back subcontract basis and the subcontractors had already declared the relevant turnover and discharged the tax liability. In that situation, further examination of the remaining merits became academic because the turnover in question had already suffered tax. The revisional orders were therefore unsustainable, and the appeals succeeded with the impugned orders set aside.</description>
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