WONDERLA HOLIDAYS LTD Vs. STATE OF KARNATAKA, REP BY SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE

JUDGEMENT

(1.) The petitioner M/s.Wonderla Holidays Limited running various composite businesses like Amusement Park, 3 Star Hotel, a restaurant etc. has filed this petition before this Court on 09.10.2015 aggrieved by the fact that the respondent - Assessing Authority Assistant Commissioner of Commercial Taxes has not allowed him the benefit of Composition Tax permissible to be filed under Section 15 of the Karnataka Value Added Tax, 2003 ('Act' for short).

(2.) The said benefit has been denied to the assessee - petitioner on the ground that as per Rule 135(4) of the Karnataka Value Added Tax Rules, 2005 ('Rules' for short), a Dealer selling liquor is not entitled to have the benefit of composition of tax under Section 15 of the Act.

(3.) The Assessing Authority has assigned the reason that since the petitioner-assessee holds common registration vide TIN No.29381132763 for all its businesses jointly, therefore in view of the admitted selling of the liquor by the Dealer in its 3 Star Hotel under the duly granted excise licence, the petitioner assessee would not be entitled to avail the composition of tax under Section 15 of the Act.