2022 (1) TMI 387

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....ional Government Advocate accepts notice for the respondents. 2. This revision petition is filed by the assessee under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act') assailing the order dated 31.03.2021 passed by the Karnataka Appellate Tribunal, Bengaluru (for short, 'the Tribunal'), in STA.No.151/2017, whereby the appeal filed by the petitioner/assessee has been dismissed confirming the order dated 28.12.2016 passed by the First Appellate Authority, wherein the order of the assessing authority was upheld. 3. The petitioner is a dealer registered under the provisions of the Act and is engaged in the manufacture and sale of various non-dairy bakery products which are used both in the ba....

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....e Court on a similar set of facts were pleased to remand the matter to the Assessing Authority to consider the aspect whether the clarification dated 27.05.2010 issued by the Commissioner was prospective or retrospective in nature? 3) Whether on the facts and in the circumstances of the appellant's case, was the Appellate Tribunal justified in law in holding against the petitioner by following the judgment rendered by the Andhra Pradesh High Court in the case of the petitioner - (2013)57 VST 78 when the said judgment was rendered in a context different to that obtaining in the present case and was clearly distinguishable? 4) Whether on the facts and in the circumstances of the appellant's case, was the Appellate Tr....