HMT WATCH FACTORY IV Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) P . Puttaraju -These forty -seven (47) appeals are filed under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, 'the CST Act and KVAT Act') challenging the common appeal order passed by the Joint Commissioner of Commercial Taxes (Appeals -3), Bangalore (for short, 'FAA') in Case Nos. CST/AP 253 to 299/2009 -2010, dated 31st March, 2010 for the tax periods from April 2005 to February 2009, by which the FAA has upheld the reassessment orders dated 10th February, 2010 of the Deputy Commissioner of Commercial Taxes (Recovery), Tumkur (for brevity, 'AA'). The AA has levied penalty and interest also which are also upheld by the FAA. Aggrieved by the same, these 47 (forty -seven) appeals have been preferred. In view of the fact that the appellant -company has not furnished 50% proof of payment of tax due, the appeals were not admitted. In pursuant to the same, the appellant approached the Hon'ble High Court by filing writ petition seeking relief with respect to the payment of 50% of the tax, penalty and interest due vide W.P. Nos. 19648 to 19695 of 2010 (T -RES). The Hon'ble High Court has directed the Tribunal to allow the petitioner to deposit only Rs. 25.00 lakhs instead of 50% of the demand as a precondition and permitted the Tribunal to prosecute the appeals. The appellant having deposited Rs. 25.00 lakhs as pre -deposit by Demand Draft No. 395467, dated 14th July, 2010 before ACCT, LVO, Tumkur, the appeals have been admitted for adjudication.

(2.) THE appellant -company has submitted common statement of facts and the grounds of appeals which are stated thus in brief:

(3.) HEARD both the learned Counsel and the State Representative.