DAMODAR ENTERPRISES Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Common questions of law and that of fact arise for decision-making. Hence, with the consent of the learned Counsel for the parties, the petitions are clubbed together, finally heard and are disposed of by this common order.

(2.) The petitioner in W.P. No. 19680-81/2009 is a partnership firm carrying on the business of manufacture and sale of beedis in the name and style of Mangalore Ganesh Beedi Works and a registered dealer under the Karnataka Value Added Tax Act, 2003, (for short 'KVAT Act') and also under the Central Sales Tax Act, 1956 (for short 'CST Act').

(3.) Petitioners in all the other petitions are registered dealers under the KVAT Act and distributors of beedis manufactured by Mangalore Ganesh Beedi works.