STATE OF KARNATAKA Vs. REDINGTON INDIA LIMITED

JUDGEMENT

(1.) This revision petition is filed by the petitioners against the order passed by the Karnataka Appellate Tribunal in STA No.273/2019 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, engaged in the activity of the trading in mobile phones as well as its parts and accessories. Authorised wholesale dealer / distributor places an order, the respondent sells the mobile phones in a sealed packet 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 re-assessment under Sec. 39(1) of the Act pertaining to the Assess Year 2014-2015 subjecting into tax, the sales turnover of Mobile Phone Charger, treating the same as an unscheduled commodity. Being aggrieved by the said order of re-assessment dtd. 21/12/2018, respondent challenged the correctness of the same by way of filing appeal in VAT.AP No.125/2018-19 before the first Appellate Authority - Joint Commissioner of Commercial Taxes (Appeals)-4, Bengaluru. The same came to be dismissed vide order dtd. 16/6/2019. Against the said order, the respondent preferred an appeal before the Karnataka Appellate Tribunal in STA No.273/2019 which came to be allowed vide order dtd. 9/6/2022. Being aggrieved by the said order the State has preferred this revision petition by urging various grounds.

(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.