2018 (5) TMI 176

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....ne ORDER B.S. PATIL J  These revision petitions are filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 challenging the order passed by Karnataka Appellate Tribunal on 09.12.2014 thereby allowing the appeal filed by the assessee setting aside the order passed by the Assessing Authority and also the Appellate Authority. 2. Though these matters are listed for orders....

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....MMERCIAL TAXES, KARNATAKA AND ANOTHER' in Civil Appeal No.4149/2007 disposed of on 11.08.20 16.   6. The factual matrix as involved in the present case are similar to the one discussed in paragraph 15 of the Apex Court judgment, in that, different types of steel bars/rods of different diameters have been used for reinforcement in the construction of the building. I n such event, whether th....

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....round that since the iron and steel products went into cement concrete, they changed form, and since they changed form, they were no longer declared goods and could be taxed without the constraints mentioned in Section 15 of the Central Sales A Sales Tax Revision Petition filed before the High Court yielded an order dated 14.6.2007 by which the assessee was sent back to the Appellate Tribunal for ....

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....Association and M/s. Gannon Dunkerley (supra), and declare that the declared goods in question can only be taxed at the rate of 4%. 19. In the State Appeals, we find that the lead impugned judgment in Civil Appeals arising out of SLP(C) Nos.18646-19117 of 2015 dated 10.12.2013 is an exhaustive judgment which has considered not only the facts in great detail but also the law laid down by the Sup....