2012 (8) TMI 867

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....ts : K.M. Shivayogiswamy, Government Advocate, The judgment of the court was delivered by K. SREEDHAR RAO J.-The provisions of section 15 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as "the KVAT Act, 2003") has incorporated in the following manner with effect from April 1, 2006: "15. Composition of tax.-(1) to (4) . . . (5) Notwithstanding anything conta....

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.... contract. The assessment years in question are 2005-06 and 2006-07. The assessee for the said assessment years made an application for payment of tax on composition. The assessing officer granted the request and assessed the tax as per the composition. The Joint Commissioner of Commercial Taxes in suo motu revision found that the assessing officer was wrong in granting the request for composition....