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2016 (4) TMI 829 - KARNATAKA HIGH COURT

2016 (4) TMI 829 - KARNATAKA HIGH COURT - TMI - Rate of tax on iron and steel - Execution of civil works contract - Appellant contended that the declared commodities are used in execution of works contract liable to be taxed at 5% under Section 4(1)(c) of the VAT Act but department taxed it @ 14.5% - Held that:- by following the judgment of this court in the case of State of Karnataka vs. Reddy Structures Pvt. Ltd., Bangalore [2012 (10) TMI 1088 - KARNATAKA HIGH COURT], the State Legislature has .....

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ce and the petition is considered for final disposal having regard to the facts and circumstances. 2. The petitioner is said to be a private limited company having its head office at Chennai. It is engaged in execution of civil works contracts and registered as a dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (herein after referred to as VAT Act for brevity). 3. The petitioner company has filed its monthly returns in VAT 100 for the period April 2013 to March 2014 and the .....

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ation of the books of accounts, the respondent found and accepted that the purchases declared are supported by bills and duly accounted. On further verification of the books of accounts, the respondent authority has raised certain omissions and discrepancies. A notice was issued under Section 39(1) of the VAT Act and objections were called for. The petitioner has filed his objections and the authority accepted the petitioner s contention that in so far as labour and like charges are concerned an .....

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