STATE OF KARNATAKA Vs. REDDY STRUCTURES (P.) LTD.

JUDGEMENT

(1.) Heard learned counsel for the parties. These revision petitions are placed before us for admission. By consent, they are heard for final disposal at this stage. Learned Senior Counsel appearing for the respondent at the outset invites our attention to the recent judgment of the Supreme Court in Larsen & Toubro Ltd. v. State of Karnataka,2013 38 Taxman 98 and submitted that the question raised in these petitions is squarely covered by the said judgment.

(2.) Having confronted with this, learned counsel appearing for the petitioner does not dispute the submission advanced by learned senior Counsel for the respondent.

(3.) According to the learned senior Counsel for the respondent, only the following (the first) question arise for our consideration. Learned counsel for the petitioner fairly states that other two questions, as framed in the memorandum of petitions, are just a repetition of the first question and they need not be considered independently. The first question reads thus:--