SCHINDLER INDIA (P) LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE sales tax revision petitions under section 65 of the Karnataka Value Added Tax Act, 2003 [for short 'the Act'] are by a dealer who is carrying on the activity of manufacture, sale and installation of lifts/elevators. The period involved is the year 2005 -06 i.e., for the monthly periods from April 2005 to March 2006. The petitioner - dealer is aggrieved by the order dated 3.11.2010 passed by the Karnataka Appellate Tribunal in STA Nos. 649 -660/2009 dismissing the appeals of the revision petitioner and affirming the orders passed by the assessing authority and first appellate authority.

(2.) THE deemed assessments under section 38[1] of the Act had been reopened by issue of notice under section 39[1] of the Act as the return was not accepted and therefore the reopening by the assessing authority.

(3.) THE assessing officer being of the view that it is a sale and not works contract, had reopened the assessment for the periods in question.