DEPUTY COMMISSIONER Vs. BHARTI AIRTEL SERVICES LIMITED

JUDGEMENT

(1.) This revision petition is filed by the petitioners against the order passed by the Karnataka Appellate Tribunal in STA No.160/2020 dtd. 9/6/2022.

(2.) The brief facts of the case is that the respondent is a dealer registered under the provisions of the Act, among other, engaged in the activity of the trading in mobile phones as well as its parts and accessories. The respondent sells the mobile phones in a composite pack which would also contain accessories such as Head Set, Cables, Ejection Pin, Adaptor (Mobile Phone Charger) etc. The Assessing Authority had passed an order of rectification as provided for under the provisions of the Act pertaining to the assessment year in question subjecting to tax, the sales turnover of mobile phone charger treating the same as an unscheduled commodity. Being aggrieved by the said order of rectification, respondent challenged the correctness of the same by way of filing appeal before the first Appellate Authority - Joint Commissioner of Commercial Taxes (Appeals) - 5, Bengaluru. The same came to be dismissed vide order dtd. 25/6/2020. Against the said order, the respondent preferred an appeal before the Karnataka Appellate Tribunal in STA No.160/2020 which came to be allowed vide order dtd. 9/6/2022. Hence, this revision petition challenging the said order.

(3.) We have heard Sri Jeevan J.Neeralagi, learned AGA for the petitioners and perused the impugned judgment and so also, the materials placed before us.