MANIPAL UNIVERSITY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These sales tax revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (for short 'the Act'), are directed against the judgment dated 21st June 2013 rendered by the Karnataka Appellate Tribunal, Bangalore (for short 'the Tribunal') in STA Nos.1192 to 1248/2010, pertaining to the period commencing from April 2005 to December 2009. By the judgment dated 21st June 2013, the Tribunal dismissed all appeals filed by the petitioner-M/s.Manipal University (for short 'the University').

(2.) Briefly stated the facts leading to these revision petitions are that, the Assessing Authority on 13.01.2010 visited the petitioner's premises and collected sales particulars of prospectus and application forms for the period between April 2005 to December 2009 (for short 'the relevant period') and also collected other particulars with which we are not concerned in the present petitions. After verification, the Assessing Authority found that the University had not declared the sales of application forms and prospectus and offered tax in the form VAT 100 filed by them. In view thereof, a pre4 assessment notice under Section 39(1) of the Act was issued and after getting reply from the University, an order under Section 36(1) of the Act was passed on 12-03-2010. The Assessing Authority also levied penalty under Section 72(2) of the Act vide order dated 25-03-2010. As stated earlier, the order of the Assessing Authority was thereafter confirmed by the Appellate Authority and so also by the Tribunal.

(3.) The petitioner is a registered dealer, both under the provisions of the Act and Central Sales Tax Act, 1956 (for short 'CST Act'). The certificate issued under the Act was in Form VAT 7 under Rule 9(1) of the Karnataka Value Added Tax Rules, 2005 (for short 'the Rules'). The TIN Number issued to the petitioner was 29040451525, both for the Act and CST Act. In the Form VAT 7, which is a prescribed form of the certificate, it is clearly stated that "M/s. Manipal University has been registered as a dealer under Section 22 of the Act and its principal place of business is Manipal E.D.U., Madhava Nagar, Manipal-576104". The certificate further mentions the additional places of business.