STATE OF KARNATAKA Vs. KRYPTON CERAMIC CENTRE

JUDGEMENT

(1.) This Sales Tax Revision Petition is filed by the State challenging order dated 19.2.2016 passed by the Karnataka Appellate Tribunal, Bengaluru ('KAT' for short), in STA No.198/2014, framing following two questions for consideration of this Court:

(2.) Briefly stated the facts of the case are, Assessee- respondent placed order to purchase ceramic glazed tiles from a firm in Gujarat. Accordingly, 9071 boxes of tiles were dispatched through a ship M.V.Oel which reached Mangaluru Port on 27.12.2012. Customs clearance was completed on 31.12.2012.

(3.) On 3.1.2013, the vehicle carrying tiles was intercepted by the check-post officer. On behalf of assessee, following documents were produced: