PIONEER TRADING Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This is a bunch of 48 revision petitions relating to the tax period April 2006 March 2010 for the financial years 2006-07 to 2009-10. The question relates as to whether the commodity in question, i.e., White Oats would be exempted under Entry 16 of the First Schedule of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'The Act' for brevity) or would be subjected to tax under the Act.

(2.) The brief facts are that in terms of the clarification issued by the Commissioner on 03.06.2006, the petitioner-assessee considered the White Oats to be exempted from tax and thus, for the tax period in question, the assessee had neither collected tax from the customers nor did it deposit any tax with regard to the commodity in question.

(3.) We have heard Sri Inder Kumar, learned Sr. counsel assisted by Sri E I Sanmathi, learned counsel appearing for the appellant as well as Sri Giri Kumar, learned Additional Government Advocate appearing for the respondent and perused the records. We have also heard Sri K P Kumar, learned Sr. counsel assisted by Sri Vikram Hoilgol, on behalf of the intervening applicant M/s Pepsico India Holdings Private Limited. With the consent of the learned counsel for the parties, these revision petitions have been heard and are being disposed of at the admission stage.