STATE OF KARNATAKA, REP. BY ITS COMMISSIONER OF COMMERCIAL TAXES, BENGALURU Vs. M/S. MEGHA ENGINEERING & INFRASTRUCTURE LIMITED, HUBBALLI

JUDGEMENT

(1.) This Sales Tax Revision Petition has been filed under Sec. 65 of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act') against the order passed by the Learned Karnataka Appellate Tribunal on 14.01.2016, M/s. Megha Engineering and Infrastructure Ltd. Vs. State of Karnataka, by which, the Learned Karnataka Appellate Tribunal has held that the awarder of the contract, namely, Karnataka Water Supply Board is not 'Government', and therefore, the Running Bills prepared by the Board cannot be construed as "Tax Invoices" within the meaning of Rule 27(2) Proviso of Karnataka Value Added Tax Rules, 2005 (for short, 'KVAT Rules').

(2.) The reasons assigned by the Learned Tribunal below for negativing this contention of Revenue are quoted as under: -

(3.) The relevant Rule 27(2) and Proviso of KVAT Rules are quoted below for ready reference:-