PIDILITE INDUSTRIES LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Learned Additional Government Advocate accepts notice for the respondents.

(2.) The petitioner has challenged the re-assessment order dated 29.11.2019 at Annexure-A along with the consequential demand notice as well as the endorsement dated 07.12.2019 at Annexure-A1 passed by the respondent No.3.

(3.) The petitioner is a public limited company engaged in the manufacture and trading of adhesives, water proofing materials, construction chemicals, dyes, chemicals, crayons, colour pencil pigment and textile auxiliary etc. The petitioner was a dealer registered under the provisions of the erstwhile Karnataka Value Added Tax Act, 2003 ['Act' for short]. The premises of the petitioner was inspected by the Enforcement Wing on 20.02.2017 pursuant to which the re-assessment proceedings were initiated under Section 39[1] of the Act relating to the tax periods April 2015 to March 2016, notice under Section 39[1] dated 28.10.2019 was issued.