SRS AGRO SERVICE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner is involved in the business of manufacturing Agricultural tree climbing apparatus - Unipole - manually operated Aluminum ladders. The petitioner has claimed exemption under Sec. 5(1) of the Karnataka Value Added Taxes Act ('KVAT Act', for short), for the goods manufactured by it. However, its request was rejected and

(2.) nd respondent has issued a clarification stating that the Aluminum Ladder manufactured by the petitioner is taxable at 14.5% under Sec. 4(1)(b)(iii) of the KVAT Act, 2003. Aggrieved by the same, the instant writ petition is filed with a prayer to set aside the order passed by the 2nd respondent and to declare that the product of the petitioner is not taxable. 2. The learned AGA has filed a memo dtd. 7/9/2022, which reads as under:

(3.) The learned AGA submits that the product of the petitioner is exempt from taxes. His submission is placed on record.