BHOORATHNOM CONSTRUCTION CO Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These petitions arise from the common order passed by the Tribunal whereby the Tribunal for the reasons recorded in the order has allowed the appeals in-part by remanding the matter to the assessment authority with the further observation that the appellant is not entitled to the input tax credit and the appellant is also not entitled for deduction of tax as the same has not been collected separately in the RA bills/tax Invoices.

(2.) We have heard Sri Shankare Gowda M.N., the learned counsel appearing for the petitioner and Mr. T.K. Vedamurthy, the learned Government Advocate appearing for the respondent.

(3.) The petitioner assessee has raised the following substantial questions of law for the purpose of preferring the petition.