STATE OF KARNATAKA Vs. YEN CAFÉ

JUDGEMENT

(1.) This Revision Petition by the Revenue is filed for consideration of the following question:

(2.) Heard Shri. Jeevan J.Neralagi, learned AGA for petitioners and Shri. Atul K.Alur, learned Advocate for the respondent .

(3.) Brief facts of the case are, respondent is a Private Limited Company in the business of sale of food and drinks. It has opted for composition scheme for payment of tax as per Sec. 15(1) of the KVAT Karnataka Value Added Tax Act Act, 2003 and filing monthly returns in Form VAT 120, and the same were being assessed at the rate of 4% on the sale value.