2021 (6) TMI 1167

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....t : By Sri G. Shivadass, Senior Counsel a/w Sri Prashanth S. Shivadass, Advocate For the Respondent : Sri K. Hema Kumar, AGA ORDER Petitioner has called in question the validity of the order dated 20.04.2021 at Annexure-A and has also sought for waiving the requirement of pre-deposit of 30% of tax as required under Section 62(4)(c)(i) of the Karnataka Value Added Tax Act, 2003 (for short 't....

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....the Tribunal for the previous assessment year has passed an order on 20.04.2021 taking a stand divergent to the stand to the order of the Tribunal in STA Nos. 749 & 750/2016. It is further submitted that as against the order of the Assessing Officer under Section 9(2) of the Central Sales Act, 1956 an appeal has been filed by the petitioner, copy of which is produced at Annexure-K. 3. Learned Sen....

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....he order in STA Nos. 749 & 750/2016 is the subject matter of revision proceedings in S.T.R.P. No. 102/2018 which is still pending consideration. 5. Heard 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 ....

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....he order on 22.09.2017, upholding the contention of the company as regards treating the products as IT products and leviable to tax at the slab of 5.5%. In light of the order in STA Nos.749 & 750/2016 and in light of the claim of the petitioner that for the subsequent year he is to have the benefit of the same order on the principle of parity, prima facie there is some force in the contention of t....