2017 (3) TMI 1491

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....evision Petition has been filed under Section 65 of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act') against the order passed by the learned Karnataka Appellate Tribunal on 14.01.2016, M/s. Megha Engineering and Infrastructure Ltd. vs. State of Karnataka, by which, the learned Karnataka Appellate Tribunal has held that the awarder of the contract, namely, Karnataka Water Supply Board....

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....e contract price amount has to be segregated for the purpose of deduction is not acceptable for the reason that it is the appellant's duty to have informed the concerned statutory body to deduct the tax at source as per his calculation. This burden is cast on the appellant as per Section 9-A (3) of the Act. Section 9-A has been reproduced above but still the relevant sub- section is reproduced onc....

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....o the persons mentioned therein. 6) The Office is directed to send back the lower authorities records immediately by registered post with acknowledgement due. 3. The relevant Rule 27(2) and Proviso of KVAT Rules are quoted below for ready reference:- "27(2). Notwithstanding anything contained in sub-rule (1) and Rule 29, every registered dealer executing a civil works contract shall issue....

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....d dealer for the purpose of the rule. 4. Having heard the learned Government Counsel, we are satisfied that no question of law arises in the present case and there is no merit in the argument raised by the learned Government Counsel that the Karnataka Water Board, which is creation of a Statute, namely Bangalore Water Supply and Sewerage Act, 1964, cannot be treated as 'Government' within the m....