JMC CONSTRUCTIONS PVT. LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Heard the learned senior counsel Shri K.P.Kumar along with the learned counsel Smt. Mamatha Roy for the appellant and the learned AGA Shri Ravi V. Hosamani on behalf of respondent Nos.1 to 3 and Shri Shivaraj S. Balloli on behalf of the respondent No.4.

(2.) The parties are referred to by their nomenclature in the writ petition for the sake of convenience.

(3.) The petitioner is a company registered under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'KVAT Act, 2003') and is engaged in the execution of work contracts. During the relevant tax periods in question, namely April 2012 to March 2013, the petitioner had opted to pay tax under the composition scheme as per the provisions of Section 15 of the KVAT Act, 2003.