2017 (10) TMI 733

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....T, VAT & Sales Tax<br>Vineet Kothari, J. For the Petitioner : Mr. R. Venkatesh Prasad, Advocate For the Respondent : Mr. T. K. Vedamurthy, AGA for R1 to R3 ORDER 1. The present petitions have been filed against the re- assessment order under Section 39(1) of the Karnataka Value Added Tax Act, 2003 (' VAT Act, 2003' for short), Annexure C dated 27/03/2017. 2. The only contention rais....

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....ion of the Hon'ble Supreme Court in the case of Larsen & Toubro Limited and Another Vs. state of Karnataka [(2013) 65 VST Pg.1)] on merits. 4. On the other hand, the learned counsel for the Respondent No.4 has pointed out that in the Appeal No.VAT:AP No.26/17-18 filed by the present petitioner, the Joint Commissioner has already granted an interim order in favour of the petitioner on 09/06/2017....

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....d law and decide the same in accordance with law. Nothing prevents the petitioner assessee Company to rely upon the above cited Supreme Court decision even before the said Appellate Authority, which the said Authorities are bound to take it into account and decide the Appeals upon arriving at the relevant findings of facts by them in accordance with law. 7. Since the learned counsel for the pet....