RAJ SHREE GRANITES LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This batch of Sales Tax Revision Petitions raise common questions of law and these petitions are arising out of order dtd. 23/3/2016 passed by the Karnataka Appellate Tribunal, Bengaluru (CAMP at Belagavi). Thus the petitions STRP Nos.100024/2016 to 100027/2016 are heard together and disposed of by common judgment.

(2.) The dispute is pertaining to the assessment year 2007-2008. The appeals before the Tribunal, in STA No.306 to 351 were directed against the order passed by the Commissioner of Commercial Taxes (Appeals) Belgaum (for short 'the first appellate authority) in proceeding No.JCCT/AP/BG/KVCT-312 to 357/2011- 12/B. In terms of the said judgment dtd. 16/11/2012, the first appellate authority has dismissed the appeals filed by the present petitioner. As a consequence of the dismissal of the said first appeals, the reassessment orders dated 14th and 15th July-2011 passed in exercise of powers under Sec. 39(1), 72(2) and 36 of the ' Karnataka Value Added Tax Act, 2003 (KVAT Act for short) are confirmed.

(3.) The present petitioner is a public limited company engaged in extracting, processing and sale of granite blocks. The petitioner is having head office at Kolkatta and is having its factory/mine in Balakundi village, Ilkal, Bagalkot.