TMI Blog2017 (2) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... urt directs respondent No.1 to decide the said application keeping in mind that the benefit of full rebate - respondent No.1 shall decide the application within a period of one month from the date of receipt of copy of this order - petition allowed. - Writ Petition Nos. 52739-52774/2016 (T-RES) - - - Dated:- 3-2-2017 - MR. RAGHVENDRA S. CHAUHAN J. Petitioner (By Sri Keshava Murthy T. N., A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT-100 relating to the tax period 2007-08, 2008-09, and 2012-13. In the returns filed by the petitioner, it claimed a partial input rebate on the value of the rice bran. However, the said claim was made on an erroneous view that the petitioner is entitled to only partial input rebate as per Section 17 of the KVAT Act. The petitioner further claims that the Deputy Commissioner of Commercial Taxes ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Despite the fact that in the order dated 10.8.2016, the respondent No.1 had noted the law declared by a Division Bench of this Court in the case of M. K. Agro Tech Pvt. Ltd., v. State of Karnataka { 2014 (80) KLJ 375}, in spite of the fact that for the tax period 2005-06, 2006-07, 2009 -10, 2010- 11, and for 2011-12, the petitioner was held eligible for full input rebate, still the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided by respondent No.1. Therefore, the limited prayer that necessary direction shall be issued to respondent No.1 for deciding the said application. 7. On the other hand, Mr. T. K. Vedamurthy, the learned counsel for the respondents, submits that i f directions are issued, the respondent No.1 shall decide the ap plication within a period of one month from the date of receipt of copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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