TMI Blog2018 (2) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... er, and if, such an appeal is filed before the Joint Commissioner (Appeals) under Section 62 of the Act within a period of 4 weeks from today - petition disposed off. - Writ Petition No. 9573/2017 (T-Res) - - - Dated:- 10-10-2017 - Dr. VINEET KOTHARI J. ORDER Mr.G.Sarangan, Sr. Adv., for Sri Mallahar Rao K, Adv. for Petitioner Mr.T K Vedamurthy, AGA This petition is directed against the assessment order passed by the respondent-Commercial Tax Officer (Audit and Recovery), Challakere on 29.04.2016 vide Annexure E for the period 01.04.2008 to 31.03.200 9. 2. The petitioner-Aishwarya Fort, Chitradurga has claimed in the petition that the petitioner was exempted from payment of Sales Tax and upon coming into force ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2003 holding that the petitioner is entitled for exemption from sales tax and luxury tax cannot entitle the petitioner from claiming exemption from Sales Tax/VAT under two enactments in question as Tourism Department is not at all the competent authority to grant such exemption from tax. 5. Having heard the learned counsel for the parties, this Court is satisfied that the mixed question of facts and law raised in the present petition can very well be decided by the appellate authority created under the Act itself. In the absence of any clear entitlement of exemption of the petitioner and any specific Exemption Certificate issued in favour of petitioner-assessee, the claim of the petitioner-assessee is at best, only debatable one. It wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nataka in case of M/s. Madhuvana International Pvt. Ltd., Bijapur v/s. State of Karnataka W.A.No.212/2007 (T-KST) C/W 233, 432, 758, 826, 256, 265 and 389 of 2007 dated 17-02-2008 as stated that the hotel industry claiming exemption shall avail a certificate from the department of industry and commerce, the said department should certify that hotel claiming exemption is an industry comes under industry and commerce. 5. Since the assessee doesn t possess any certificate issued by industrial and commerce and also as per the above discussion, the tax is levied on the sale of food and drinks under section 4(1)(b) of the KVAT Act-03 without giving the input tax credit on the local purchases. The reason for not giving the input tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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