2018 (2) TMI 1602

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....rnataka Value Added Tax Act, 2003 with effect from 01.04.2005 also under the new law of KVAT Act. Learned counsel for the petitioner has sought to rely upon certain notifications in this regard and the l earned counsel has also submitted that the learned Assessing Authority has wrongly relied upon the decision of this Court in the case of M/s Madhuvana International Pvt. Ltd. Bijapur v/s State of Karnataka W.A.No.212/2007 & Connected matters disposed of on 17-02-2008 referred to in paragraph 9(4) on page 30 of the paper book part of the impugned order. 3. Before this Court, neither any specific notification issued under The Karnataka Sales Tax Act or Karnataka Value Added Tax Act, has been produced exempting the hotel industry from the pay....

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.... facts to be established by the petitioner before the concerned authorities of the Department and the application of the Notifications on such facts, in the present case. 6. The reasons assigned by the respondent/Appellate Authority denying such exemption from tax to the petitioner-assessee are quoted below from the impugned order for ready reference: "The objection filed by the dealer firm was carefully perused and the objection filed is denied for the following reasons:- 1. The Karnataka sales tax act was substituted by Karnataka Value Added Tax Act-2003 with effect from 01-04-2005. Under the Karnataka Value Added tax Act- 2003, the industrial units is eligible for tax exemption on sale of goods manufactured by it, under the notificat....

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.... KVAT Act- 03, the net tax payable by a registered dealer in respect of each tax period shall be amount of out put tax payable by him in that period less the input tax deducted by him as may be prescribed in that period. The dealer firm has not claimed the input tax in the Form VAT-100 i.e., in that particular tax period. Hence the output tax payable is calculated without giving the input tax credit. 6. As per the judgment in case of M/s. Centum Industries Private Ltd., Bangalore , given by Honorable High Court of Karnataka vide STRP.No.294/2011 and 210- /2013 dated 31-07-2014 clearly stated that:- " If the assessee is not putting forth claim for input tax deduction in respect of each tax period nor as he put forth such a claim in a r....