J K CEMENT WORKS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner assessee, M/s.J.K.Cement Works, Muddapur, Mudhol Taluk, Bagalkot District, Karnataka, has filed these Revision Petitions under Section 65 of the Karnataka Value Added Tax Act, 2003 (for short 'KVAT Act') raising a question of law for consideration by this Court, being aggrieved by the order passed by the learned Karnataka Appellate Tribunal, Bengaluru, on 03rd September 2013, dismissing the appeals of the assessee in STA Nos.2055 to 2057 of 2011 (M/s. J.K.Cement Works V/s. State of Karnataka).

(2.) The question of law which arises from the order of the Tribunal for our consideration is as under:

(3.) The learned Tribunal below has decided the issue against the petitioner assessee while giving the following reasons in paragraphs 11 and 12 of its order, while on other points for the claim of the assessee of input tax credit on consumables like oxygen gas, welding rods, lubricants and grease, etc. since the matter was remanded back by the Tribunal to the lower authority, therefore, we are not concerned with such other issues, except the issue of allowability of input tax credit in respect of the tax paid on the cement purchased by the assessee and such cement being used for civil work of foundations and other civil erection works for establishment of plant and machinery by the petitioner-assessee. Paragraphs 11 and 12 of the order of the Tribunal are quoted below for ready reference: