REPROMEN OFFSET PRINTERS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Notice.

(2.) The present appeal is directed against order dated 24.02.2015 passed by the Advance Ruling Authority, in exercise of power under Section 60(4) of the Karnataka Value Added Tax, 2003 (hereinafter referred to as 'the KVAT Act' for brevity), whereby the material which is being purchased and sold by the appellant is excluded from entry No. 71 and the rates are specified.

(3.) We have heard Mr. M.N. Shankare Gowda, learned Counsel appearing for the appellant and Mr. K.M. Shivayogiswamy, learned Addl. Government Advocate, appearing for the respondent.