TaxTMI 
TaxTMI 
2022 (7) TMI 417
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....'BLE MR. JUSTICE ANANT RAMANATH HEGDE PETITIONERS (BY SHRI. JEEVAN J. NERALAGI, AGA) RESPONDENT (SERVED) ORDER P.S. DINESH KUMAR J, This Revision Petition by the Revenue is filed for consideration of the following questions: "1. Whether the Karnataka Appellate Tribunal has erred in passing the impugned order insofar as it holds that the Respondent has not violated any of the conditions of t....
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....te of 4% on the sale of food items. 4. Assessee's premises was inspected by the jurisdictional Commercial Tax Officer on 27.11.2013. A notice was issued under Section 15 of the KVAT Act read with Rules 135 and 144 of the KVAT Rules, 2005 (Karnataka Value Added Tax Rules, 2005) alleging violation of restrictions imposed under the said Rules and it disentitled him from the composition scheme. A....
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....ent order. Hence, this appeal by the Revenue. 5. Shri. Jeevan J. Neeralagi, learned AGA submitted that it is not in dispute that the respondent has purchased the Refrigerator and other items from outside the State. In terms of Rule 135(1) & (2) of the KVAT Rules, the option to pay tax by way of composition shall not be available to a dealer, who makes inter-State purchase. The Assessing Authority....
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.... In the case of Shri. Anantha Padmanabha Bhat Vs. Commissioner of Commercial Taxes and another W.P. 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 restaurant owned by the assessee therein, were not sold by him in the regular course of business but they were used for the f....