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2019 (3) TMI 1084 - HC - VAT and Sales TaxBenefit of composition scheme - section 15 of KVAT Act - sale of liquor - place of business - section 4 of KVAT Act - Held that:- Considering the issue pending before the Division Bench of this court, it would be appropriate to direct the respondent to proceed with the reassessment proceedings and the same shall be subject to the result of STA No.153/2016 pending before this court - It is needless to mention that even if the reassessment order is passed for the tax periods in question, the same shall not be enforced until a decision to be taken by this court in STA 153/2016. The petitioner is at liberty to produce books of accounts on 25.3.2019 without expecting any notice from the respondent. The respondent – authorities shall consider the books of accounts, objections/submissions of the petitioner – assessee and shall proceed in accordance with law - petition disposed off.
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