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2019 (12) TMI 1056 - HC - VAT and Sales TaxDemand of tax - dealer - petitioner runs a vegetarian restaurant and purchased Vitrified Tiles - stock in trade or not - purchase for other purposes - Rule 135 of the Karnataka Value Added Rules, 2005 - HELD THAT:- There are no error committed by the learned Single Judge in passing the impugned order. The order is in accordance with law and on facts. When admittedly, the writ petitioner is running a restaurant, the goods purchased by him namely, the Vitrified Tiles are for the purpose of flooring of the hotel. Therefore, consequently the said tiles form part of the immoveable property. Therefore, it cannot be said that he is a dealer so far as Vitrified Tiles are concerned. Under these circumstances, there are no good ground to interfere. Appeal dismissed - decided against appellant.
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