ABB INDIA LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Learned AGA is permitted to accept notice for the respondents.

(2.) The petitioner has challenged the order and demand notice dated 23.01.2019 issued by the respondent No.3 relating to the tax periods April 2016 to March 2017.

(3.) The petitioner is engaged in the business of manufacture and sale of electrical/electronic products and execution of work contracts for transmission and distribution of electricity. The petitioner is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 ('KVAT Act' for short) and under the Central Sales Tax Act, 1956 ('CST Act' for short).