9911796707
TMI Blog2018 (3) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Respondents: (By Sri M. Kumar, AGA) S. SUJATHA J ORDER This revision petition is filed by the assessee under Section 65 (1) of the Karnataka Value Added Tax Act, 2003, ('the KVAT' for short) relating to the t ax period - January, 2009, challenging the judgment an d order of the Karnataka Appellate Tribunal at Bengaluru (Belagavi Camp) dated 13.04.2016 in S.T.A.No.1743/2014. &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules (for short 'the Rules). Since the assessee had mad e the application for withdrawal from the scheme on 12.02.2009 and as such, is eligible for such withdrawal with effect from 01.03.2009. However, the Assessing Officer has amended the registration from composition scheme to VAT scheme with effect from 01.02.2009, contrary to the said facts, the assessee has filed letter dated 16.01.2014 bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Government of Andhra Pradesh Vs. Guntur Tobacco Ltd., reported in AIR 1965 SC 1396. 4. It is submitted that secondly, the assessee had called in question the levy of tax on the materials such as steel and cement supplied by the contractee to the contractor for use in the execution of works contract. SMR authority while concluding the assessment under the composition scheme again added tax und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same was considered and answered. Hence, no interference of this Court is warranted. 6. We have given our anxious consideration to the arguments advanced at the bar and perused the material on record. 7. It is the case of the assesee that the SMR authority having determined the taxable income under the composition scheme ought not to have added tax under Section 3(2) of the Act as purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to set aside the impugned judgment and order of the Tribunal and remand the matter to the Tribunal for fresh consideration. Hence, the following: ORDER i. Appeal is allowed in part. ii. The order of the Tribunal dated 13.04.2016 in S.T.A. No.1743/2014 on the file of Karnataka Appellate Tribunal, Bengaluru, impugned herein, is set aside. iii. The matter is remanded to the Tribunal for fre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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