STATE OF KARNATAKA REPRESENTED BY THE SECRETARY Vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED

JUDGEMENT

(1.) As in all petitions common question arise for consideration, they have been considered simultaneously.

(2.) The present petitions are directed against the common order dated 30.10.2013 passed by the Tribunal in Sale Tax Appeal Nos.624-654/2012 whereby the Tribunal for the reasons recorded in the order has found that the respondent unit is eligible for refund of tax paid on the purchase of inputs and for the purpose of verification of the items of which the refund is to be granted, the matter is remanded to the assessing authority.

(3.) We have heard Mr. T.K.Vedamurthy, learned HCGP appearing for the petitioner and Mr. R. Dakshina Murthy, learned counsel appearing for respondent.