2019 (12) TMI 56

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....I PRASHANTH CHANDRA.S.N., ADV.)   RESPONDENTS (BY SRI T.K.VEDAMURTHY, AGA.)   O R D E R The petitioner has challenged the order dated 30.03.2019 passed under Section 39[1], 36, 37 and 72[2] of the Karnataka Value Added Tax Act, 2003 ['Act' for short] passed by the respondent No.2 relating to the tax periods 2013-14. 2. The petitioner is a partnership firm, carrying on the civ....

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....3. Reliance is placed on the order of this Court in the case of M/s. Nagarjuna Construction Company Limited, Bangalore V/s. State of Karnataka and Others, reported in 2010 [69] Kar.L.J. 97 [HC] as well as State of Karnataka V/s. Reddy Structures Private Limited, Bangalore, reported in 2014 [80] Kar. L.J. 152 [HC] [DB]. 4. Learned Additional Government Advocate appearing for the Revenue would su....

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....oods or in some other form] involved in the execution of a works contract shall be included in his total turnover in the month in which execution of such works contract commences. However, the Cognate Bench of this Court in the case of M/s. Nagarjuna Construction Company Limited, Bangalore supra, has observed that the Explanation to Rule 3[a] to [g] of the KVAT Rules is contrary to Section 4[1][c]....

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...., there is no turnover. In consideration of entering into the works contract, if amounts are paid in advance as mobilization advance, that amount is paid to the contractor to take steps to execute the work. On the date the amount is paid, the contractor neither transfers title in the property nor delivers possession nor incorporates any goods in the work. Therefore the question of treating the adv....