2019 (5) TMI 1449

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....az JJ. Mallikarjun Sahukar , High Court Government Pleader, for the petitioners. Ravindra Reddy  for the respondent. ORDER These revision petitions are filed under section 65(1) of the Karnataka Value Added Tax Act, 2003 ("Act", for short) by the Revenue, challenging the common judgment passed by the Karnataka Appellate Tribunal at Bangalore ("Tribunal", for short) dated August 30....

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....4. The learned counsel for the petitioners/Revenue submits that the Tribunal failed to consider the classification of electrical meter vis-a-vis certificate of registration issued to the assessee under the Central Sales Tax Act, 1956 for the generation and distribution of electricity. According to the learned counsel, though electrical goods are specified in the certificate of registration, what i....

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.... was neither argued by the Revenue, nor any finding is given by the Tribunal to exercise the power of revision. Secondly, the Tribunal has extensively considered the judgments holding the field inasmuch as electrical meter is concerned and finally arrived at a decision that these electrical meters installed at the premises of the consumers for the purpose of recording the quantum of electrical ene....