TMI Blog2018 (6) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... rification, still the first respondent without considering the Section 15(5)(a) of KVAT Act, 2003 has proceeded to pass the one line impugned order which is not a speaking order without reference to the clarification issued by the Commissioner for Commercial Taxes. Therefore, same cannot be sustained - petition allowed. - WRIT PETITION NO.24977/2018 (T-RES) - - - Dated:- 13-6-2018 - MR. B. VE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to purchase machineries from out side the State of Karnataka for use of execution of works contract under Section 15(5)(a) of Karnataka Value Added Taxes Act, 2003 (KVAT ACT, 2003). The contractor has purchased Tipper from outside the State of Karnataka against C declaration form for the use in the execution of works contract. 3. The Commissioner by his clarification dated 12.05.2008 has clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntend that inspite of the clarification issued on 12.05.2018 as per Annexure-G, the first respondent ignoring the clarification issued by the Commissioner who is the higher authority had passed the impugned order which is not a speaking order. He further contended that the provisions of Section 15(5)(a) of KVAT Act, 2003 specifically permit a dealer executing works contracts to purchase or obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.06.2017. The material on record clearly depicts though the Commissioner of Commercial Taxes on 12.05.2008 (Annexure-G) issued clarification, still the first respondent without considering the Section 15(5)(a) of KVAT Act, 2003 has proceeded to pass the one line impugned order which is not a speaking order without reference to the clarification issued by the Commissioner for Commercial Taxes. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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