PACKWELL INDUSTRIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These revision petitions are filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 ('the Act' for short) against the order dated 8-4-2010 made in STA No.876/2008 passed by the Karnataka Appellate Tribunal dismissing the appeal and confirming the order passed by the Joint Commissioner of Commercial Taxes (Appeals) (hereinafter referred to as First Appellate Authority) in No.VAT/AP/502-2007-08, upholding the reassessment order dated 15.02.2008, and denying the input tax rebate for the period from April 2005 to July 2007.

(2.) The petitioner has contended that the petitioner- firm is a registered dealer, engaged in manufacture of wooden packing materials and plywood goods since three decades and has been regularly paying tax as per the returns. The petitioner has paid the tax for the assessed period based on VAT 100 returns with the concerned LVO Office. The dispute is with regard to the period involved from April 2005 to July 2007.

(3.) For the purpose of doing business, the petitioner has purchased the goods from the local dealers and claimed input tax rebate for having collected 4% tax on packing materials and 121/2% on plywood sheets and also made purchase of jungle wood from the unregistered dealer. The petitioner has claimed the input tax rebate on the purchase of jungle wood and plywood. However, the Assessing Officer visited the business place for the audit of books of accounts. The said Assessing Officer found that the petitioner has purchased the goods from the following unregistered local dealers and availed the input tax rebate.