LAWS(KAR)-2023-2-743

STATE OF KARNATAKA Vs. INTEX TECHNOLOGIES INDIA LTD.

Decided On February 10, 2023
STATE OF KARNATAKA Appellant
V/S
Intex Technologies India Ltd. Respondents

JUDGEMENT

(1.) his batch of Revision Petitions by the Revenue is being disposed of by this common judgment as they involve common questions of law.

(2.) The facts are illustratively taken from STRP No.8/2022 (State of Karnataka Vs. M/s Intex Technologies India Ltd.) directed against the order dated March 10, 2021 in STA No. 88-91/2018 passed by the KAT1, Bengaluru. Though it has been admitted to consider three questions of law, after hearing Learned AGA for the Revenue and Learned Advocates for the Assessees, in our opinion only the following question arises for consideration in all these petitions:

(3.) Briefly stated the facts in M/s. Intex Technologies India Ltd. are, it is a registered dealer under the Karnataka Value Added Tax Act, 20032. It is engaged in trading mobile phones, parts and accessories. It sells mobile phones in a composite package which also contains accessories such as headsets, cables, ejection pin, adapter, charger, manual etc. The AO3 passed an order under Sec. 39(1) of the KVAT Act subjecting to tax, the sales turnover of mobile charger at the rate of 13.5% to 14.5% for A.Y.4 2010-11 to 2013-14. The assessee filed an application for rectification and the AO passed orders under Sec. 69 of the KVAT Act, rectifying the order by dropping estimated turnover as per the return and books of accounts. The JCCT(A)5 dismissed assessee's appeal. On further appeal, KAT, by the impugned order, has allowed assessee's appeal. Feeling aggrieved, the Revenue has preferred these petitions.