9911796707
TMI Blog2014 (12) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... on sale of goods made by them in the execution of the Bangalore-Mysore Infrastructure Corridor Project (for short 'the BMICP'). Consequently, issue writ of certiorari or any writ order or direction quashing the orders dated 22-4-2009 passed under Section 39(1) of the Karnataka Value Added Tax Act (for short 'the KVAT Act') in respect of petitioner No.2 assessment for the tax periods April 2007 to March 2008 at Annexure - T-3 and the order dated 10-3-2011 passed under Section 39(1) of the KVAT Act in respect of petitioner No.2 assessment for the tax periods April 2008 to March 2009 at Annexure - T-4 and consequent demand notices at Annexures - T-5, T-6, T-7 and T-8 and also to quash the order dated 27-3-2013 passed by respondent No.2 under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 19 79, (for short 'the KTEG Act') at Annexures - D1 to D3 on 1-8-1998. The said certificate was valid for a period of three years, i.e. from 18-1-1999. Once again the certificate was revalidated and was issued in favour of petitioners No.1 and 2 till 17-1-2003. Tripartite agreement is entered into between respondent No.1 and petitioners No.1 and 2 on 9-8-2002. The aforesaid certificate was further revalidated for another two years from 17-1-2003. On 13-1-2005, petitioner No.2 requested respondent No.1 for issue of a certificate extending the exemption in order to ensure continuity of the exemption available to it under the framework agreement. Once again on 3-11-2005, petitioner No.1 requested respondent No.1 explaining that in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned, policy decision would be taken by the Government. However, assessment period is made exempted by the Government and the project is also implemented and it is in operation, as such question of quashing the assessment made by the Assessing Authority cannot be gone into and quashed and also submitted, unless and until policy decision is taken by the Government upon the framework agreement to exempt from 2005 is concerned, Department cannot take independent decision with regard to assessment order. The assessment made thereto in respect of petitioners so far as calculation of the Value Added Tax and other tax are concerned is a matter of application of mind. Government while dealing with the case of the petitioners, as a matter of pol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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