NANDI INFRASTRUCTURE CORRIDOR ENTERPRISE LIMITED; NANDI ENGINEERING LIMITED; R SREE RAMULU REDDY & CO Vs. STATE OF KARNATAKA AND ORS

JUDGEMENT

(1.) In these appeals, the appellants are questioning the order dated 12.12.2014 passed by the learned single Judge in writ petition Nos.49399/2014 and 52259-52401/2014.

(2.) In the writ petitions, the appellants prayed for a writ of mandamus, directing the respondent No.1 to issue the Notifications superseding the Government Order FD.07.CET.09 dated 7.12.2011 exempting the whole of the tax payable by the first to third appellants and their subcontractors under the provisions of the Karnataka Value Added Tax Act, 2003, (hereinafter referred to as 'the KVAT Act' for short) inter-alia challenging the re-assessment orders for the tax periods April 2005 to March 2009 and the consequent demand notices issued by the prescribed authority.

(3.) The appellants sought exemption from levy of value added tax as envisaged in the framework agreement, (hereinafter referred to as 'the FWA' for short), dated 3.4.1997 entered into by the respondent No.1 with appellant No.1.