LAWS(ST)-2013-7-7

H. NARAYANAPPA Vs. STATE OF KARNATAKA

Decided On July 31, 2013
H. Narayanappa Appellant
V/S
STATE OF KARNATAKA Respondents

JUDGEMENT

(1.) THESE twelve (12) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act'). The same are directed against the appellate order dated 30th April, 2012 concluded by the Joint Commissioner of Commercial Taxes (Appeals -6), Bangalore (hereinafter referred to as 'the First Appellate Authority' or for short, 'FAA') in Case Nos. VAT. AP. 234 to 244/10 -11. In the said impugned order, the FAA has allowed the appeals in part by modifying the orders of the Commercial Tax Officer (Audit and Recovery), Tumkur dated 22nd February, 2012 (for brevity, 'the AA'). The relevant facts and grounds of the appeals in brief are stated as thus:

(2.) THE appellant prays to issue directions to the AA to consider the letter given by TUDA for giving tax credit or to give direction to the concerned LVO to issue Form VAT 156 so that the appellant can claim tax credit towards TDS.

(3.) PERUSED the lower Court records. The following points which arise for our consideration are: