2019 (12) TMI 1056

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....ANTS (BY SRI VIKRAM HUILGOL, HIGH COURT   RESPONDENT (BY SRI S. RAJENDRA, ADVOCATE (ABSENT))   JUDGMENT RAVI MALIMATH J., Aggrieved by the order dated 3-6-2016 passed by the learned Single Judge in Writ Petitions Nos.54356- 54357 of 2015 and Writ Petition Nos.57006-57027 of 2015 allowing the writ petitions with costs, the State has filed this appeal. 2. The learned counsel....

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....ngle Judge came to the view that in terms of Rule 135 of the Karnataka Value Added Rules,2005, the same would indicate only about goods-in-stock which refers to regular day to-day business for which he is registered by the Department. That the Rules do not intend to cover the goods purchased for other purposes. Admittedly, the assessee is running a restaurant. The Vitrified Tiles are purchased by ....