2018 (2) TMI 451

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....y Sri Pramod S. Yadwad And Sri H.R. Kambiyavar, Advocates) S. Sujatha J. COMMON ORDER These revision petitions are directed against the common judgment passed by the Karnataka Appellate Tribunal at Bengaluru ('the Tribunal' for short) in S.T.A. Nos. 914 to 934/2012 Cross Appeal Nos. S.T.A.Nos.136 5 to 1385/2014 and S.T.A. Nos. 892 to 903/2013 for the assessment years from 2005-06 to 2008-09. 2....

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....ed to allow the appeals and held that iron and steel used in the works contract is liable to tax at 4% as declared goods. 4. Being aggrieved by the common judgment of the Tribunal, the Revenue has preferred these revision petitions. 5. We have heard Sri M. Kumar, learned Addl. Government Advocate appearing for the petitioner- Revenue as well as Sri Pramod S. Yadwad, learned counsel for the asses....

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....le considering the matter as to whether the tax is leviable at 4% as declared goo ds on iron and steel used in the execution of works contr act has recorded the reasons in confirming the rate of tax at 4% on the sale of items of iron and steel utilized in the execution of the works contract. The issue involved herein is no longer res integra in view of the dictum enunciated by the Hon'ble Apex Cou....

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.... A sales tax revision petition filed before the High Court yielded an order dated 14.06.2007 by which the assessee was sent back to the Appellate Tribunal for rectification. This rectification petition was dismissed by an order dated 30.11.2005. A sales tax revision petition was thereafter filed against both orders, namely, 11.01.2002 and 30.11.2005. The High Court, in the impugned judgment dat....