2025 (9) TMI 256

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....>HON'BLE MR. JUSTICE S.G. PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND For the Appellant: (By Sri. Cherian Punnoose, Adv.). For the Respondent: (By Sri. Aditya Vikram Bhat, AGA). ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G. PANDIT) The above two appeals are preferred under Section 66(1) of the Karnataka Value Added Tax Act, 2003, questioning the judgment dated 24.01.2017....

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....le turnover of the Appellants under Rule 3(2)(h) of the KVAT Rules, 2005? (3) Whether the Additional Commissioner was right in revising the order of the Joint Commissioner of Commercial Taxes (Appeals) dated 20.06.2015 allowing the deduction of TDS from the taxable turnover? 4. Learned counsel for the appellant, in addition to the grounds urged in the appeal memorandum would submit tha....

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....read as follows: "7. We have considered the submission made on both sides and perused the record. Before proceeding further, it is apposite to take note of the relevant extract of Rule 3(2) and (h) of the Rules which provides for amounts which have to be deducted from the total turn over. Rules 3(2) and (h) of the Rules reads as under: "3. Determination of turnover:- (1)....

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....y the Additional Commissioner of Commercial Taxes and it has been erroneously held that the amount of total TDS deducted cannot form part of the exempted turn over in the absence of such provisions of the Act and Rule. 10. It is pertinent to note that while recording the aforesaid finding, the Assistant Commissioner of Commercial Taxes failed to appreciate Rule 2(h) of the Rules. Therefor....