J.K. CEMENT WORKS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE twelve appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred in short as 'the Act') against the appeal order of the Joint Commissioner of Commercial Taxes (Appeals), Belgaum (hereinafter referred in short as the 'FAA'), vide App. Nos. JCCT/AP/BG/KVAT -31 to 42/2013 -14, dated 24 -9 -2013, who, inter alia, partly allowed the appeals and thereby partly upheld the orders passed under Section 39(1) of the Act, by the Deputy Commissioner of Commercial Taxes (Audit -1), Belgaum (hereinafter referred in short as the 'AA'), dated 12 -4 -2013, for the tax periods of 2010 -2011, was partly upheld. The facts of the case in brief are stated thus:

(2.) BEING a new unit, the appellant has obtained registration with effect from 30 -11 -2006. Hence during the period from December 2006 to March 2007 the appellant has filed Nil returns and purchased plant and machinery, equipments, tools and electric appliances during the period till March 2007 and commenced construction of factory building, erecting the plant and machinery and construction of the residential quarters from April 2007 onwards.

(3.) BEING aggrieved by the said assessment orders of the AA, the appellant filed first appeal before the FAA, who vide order dated 24 -9 -2013, inter alia, while partly allowing the appeal, but has dismissed the appeal and upheld the order of the AA to the extent of disallowing of input tax credit on lubricants and also paints used by the contractor in painting the machinery.