NIDHI INTERLOCK PAVERS DOOR Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioners have challenged the reassessment orders passed by the respondent No.3 under the provisions of the Karnataka Value Added Tax Act, 2003 ('KVAT Act' for short) as well as the consequential demand notices.

(2.) The petitioners are the dealers registered under the provisions of the KVAT Act engaged in the activity of manufacturing paver bricks. For the assessment periods in question 2012-13, 2011-12, 2015-16 respectively, re-assessment proceedings were initiated under Sec. 39(1) of the KVAT Act to determine the tax liability on the paver bricks at 14.5%. Based on the Division Bench decision of this Court in the case of The Asst. Commissioner, Mangalore and others Vs. M/s.H.H.Cement Products and others in Writ Appeal No.5798/2011 and allied matters (D.D.23.3.2016), reassessment proceedings were concluded classifying the paver bricks under the residuary entry taxable at the rate of 14.5%.

(3.) Being aggrieved by the same, the petitioners are before this court.