STATE OF KARNATAKA Vs. C.R. GUJAR

JUDGEMENT

(1.) This revision petition by the Revenue is f i led invoking Section 65 of the Karnataka Value Added Tax Act, 2003 (for short 'KVAT Act, 2003'), read with Rule 153(1)(a) of the Karnataka Value Added Tax Rules, 2005 (for short 'KVAT Rules, 2005'), call ing in question the order dated 4th January 2013 of the Karnataka Appel lant Tribunal, Bangalore (for short 'KAT'), al lowing S.T.A. No.134 of 2008 f iled by the respondent/assessee in respect of the return for the assessment year 2005-06, under the KVAT Act, 2003.

(2.) Facts brief ly stated are:

(3.) In the memorandum of revision petition, the fol lowing questions of law are raised: