SKOL BREWERIES LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE forty -seven (47) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as "the Act') contesting the common appeal orders dated 13th February, 2013 in Case Nos. VAT. AP. 1650 to 1696/2010 -2011 for the tax periods of April 2005 to March 2009, other than November 2008 thus encompassing forty -seven (47) tax periods pertaining to the financial years 2005 -2006, 2006 -2007, 2007 -2008 and 2008 -2009 (except November 2008) passed by the Joint Commissioner of Commercial Taxes (Appeals -6), Bangalore (hereinafter referred to as 'First Appellate Authority' or for short as 'FAA'). By the said impugned appellate orders for the respective financial years in common, the FAA has upheld the reassessment orders dated 17th September, 2010 passed under Section 39(1) of the Act by the Deputy Commissioner of Commercial Taxes (Audit -62), VAT Division 6, Bangalore (hereinafter referred to as 'Assessing Authority' or for short as 'AA') based on the jurisdiction order and assignment note given by the Commissioner of Commercial Taxes for the purpose of audit and reassessment. The appellant while contesting the appellate orders has made prayers to set aside the said appellate orders dated 13th February, 2013 and to hold that spent malt being sold by the appellant falls under Entry 5 (erstwhile Entry 8) of the First Schedule to the Act as animal feed and feed supplement and hence exempt from the levy of tax. Further prayer is made to set aside the order imposing the penalty and interest. There is delay in filing these appeals by 9 days for which affidavit as well as application under Section 5 of Limitation Act, 1963 has been submitted. In this regard, the records were perused and it is seen that the appellate order has been communicated on 21st March, 2013 and reasons assigned for the for delay is due to the processing of appeal papers and thereby there is delay of filing of appeals by nine days. The same is condoned and the appeals are admitted.

(2.) BRIEF facts. - -

(3.) PERUSED the records of the lower authorities and also the grounds urged in the memorandum of appeals based on several case -laws cited supra.