2021 (6) TMI 1167

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....ired under Section 62(4)(c)(i) of the Karnataka Value Added Tax Act, 2003 (for short 'the Act') for the purpose of consideration of interim relief. 2. Petitioner submits that insofar as the slab of tax levied with respect to certain items, the assessment proceedings for the year April, 2014 to March, 2015, have been culminated as per the order in STA Nos. 749 & 750/2016 passed by the Karnataka Appellate Tribunal. It is pointed out that the Tribunal by a detailed order while allowing the appeal in part had directed rate of tax to be applied to certain items at 5.5.% by treating them as IT products. It is further stated that in respect of assessment proceedings for the year April, 2016 to March, 2017 with respect to the very same p....

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....ard both sides. 6. It is not in dispute that the Assessing Officer in the proceedings in the order at Annexure-A has rejected the contention of the petitioner regarding levy of tax at 5.5% by treating the products as IT products while the order in STA Nos. 749 & 750/2016 with respect to the same assessee and same products relating to the assessment period April, 2014 to March, 2015 has held that the products are leviable for tax at 5.5%. It is to be noted that despite S.T.R.P.No.102/2018 having been filed with respect to the order in STA Nos. 749 & 750/2016, there is no order of stay of the order in STA Nos.749 & 750/2016 till date. 7. Though learned counsel for the State has contended that in W.P.No.16323/2016 and connected matters, ....