TaxTMI 
TaxTMI 
2022 (7) TMI 416
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....AT & Sales Tax<br>HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE Petitioners (by shri. Jeevan J. Neralagi, AGA) Respondent (By Shri. K.J. Kamath, Advocate) [THROUGH VIDEO CONFERENCE] ORDER P.S.DINESH KUMAR J, This revision petition by the Revenue is admitted to consider the following question of law: "Whether on the facts and in the circumstances of the ....
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.... of paying taxes by way of composition under Section 15(1)(d) of the Act. The Enforcement Wing of the Commercial Tax Department learnt that respondent had purchased machinery from outside the State by utilizing declaration in Form-C. Consequently, reassessment orders dated March 28, 2018 were passed under Section 39(2) of the KVAT Act denying the benefit of payment of taxes by way of composition. ....
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.... and the First Appellate Authority, on appreciation of facts on record have rightly denied the benefit to pay taxes under composition to the respondent. However, the KAT has allowed the appeals on an erroneous assumption that the goods in question are Capital equipments. In view of the admitted facts, the benefit of composition is not available to the assessee. Therefore, the common order passed b....
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..... No. 54356, 54357/2015 (Tax-res) and W.P. Nos. 57006-57027/2015 decided on 03.06.2016, rightly relied upon by the KAT, this Court has held that the vitrified tiles used in the assessee's restaurant was not sold by him in the regular course of business but used for the flooring of the restaurant. Hence, it had become part of the immovable property. It is held thus in that case: "7. Admittedly,....