LAVA INTERNATIONAL LIMITED Vs. STATE OF KARNATAKA REPRESENTED BY FINANCE SECRETARY GOVERNMENT OF KARNATAKA VIDHANA SOUDHA AMBEDKAR VEEDHI

JUDGEMENT

(1.) The present writ petitions are directed against the reassessment order passed by the Assistant Commissioner of Commercial Taxes for the period April 2014 to March 2015 vide Annexure-J dated 25.08.2016 placed on record.

(2.) Learned counsel for the petitioner urged before the Court that there has been breach of principles of natural justice in the present case since the revised proposition notice was given by the respondent-Assessing Authority only on 19.08.2016 and even though the officer concerned was under transfer, he passed the impugned reassessment order dated 25.08.2016. He also submitted that the issues regarding sales returns etc. have not been properly appreciated by the respondent-Assessing Authority.

(3.) The main question involved in the present case is also about the rate of tax applicable under the Karnataka Value Added Tax Ac, 2003, on the sale of mobile battery chargers, which are sold in the same package as the mobile phones and separately also. As far as this issue is concerned, that is no longer res integra, as the same has been decided by the Hon'ble Supreme Court in the case of State of Punjab and others versus- Nokia India Private Limited, 2015 77 VST 427 (SC), which was quoted in the revised proposition notice itself by the respondent-Assessing Authority and the same is again quoted herein below for ready reference;