(1.) These petitions involving similar and akin issues, have been considered together and are disposed of by this common order.
(2.) In W.P.Nos.35989-36000/2016, the petitioner has challenged the order dated 05.05.2016 passed by the Additional Commissioner of Commercial Taxes under Section 64 of the Karnataka Value Added Tax Act, 2003 ['Act' for short].
(3.) The fulcrum of dispute in these matters revolves around the interpretation of Sections 10[3] and 10[4] of the Karnataka Value Added Tax Act, 2003 ['Act' for short] inasmuch as the availment of input tax credit by the registered dealer based on the annual audit statement of accounts filed in Form VAT 240 notwithstanding no claim made in the return of turnover filed under Section 35 of the Act.