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TMI Blog2022 (7) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... N'BLE MR. JUSTICE ANANT RAMANATH HEGDE PETITIONERS (BY SHRI. JEEVAN J. NERALAGI, AGA) RESPONDENT (SERVED) ORDER P.S. DINESH KUMAR J, This Revision Petition by the Revenue is filed for consideration of the following questions: "1. Whether the Karnataka Appellate Tribunal has erred in passing the impugned order insofar as it holds that the Respondent has not violated any of the conditions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of 4% on the sale of food items. 4. Assessee's premises was inspected by the jurisdictional Commercial Tax Officer on 27.11.2013. A notice was issued under Section 15 of the KVAT Act read with Rules 135 and 144 of the KVAT Rules, 2005 (Karnataka Value Added Tax Rules, 2005) alleging violation of restrictions imposed under the said Rules and it disentitled him from the composition scheme. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order. Hence, this appeal by the Revenue. 5. Shri. Jeevan J. Neeralagi, learned AGA submitted that it is not in dispute that the respondent has purchased the Refrigerator and other items from outside the State. In terms of Rule 135(1) & (2) of the KVAT Rules, the option to pay tax by way of composition shall not be available to a dealer, who makes inter-State purchase. The Assessing Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the case of Shri. Anantha Padmanabha Bhat Vs. Commissioner of Commercial Taxes and another W.P. No. 54356, 54357/2015 (Tax-res) and W.P. Nos. 57006-57027/2015 decided on 03.06.2016, rightly relied upon by the KAT, this Court has held that the vitrified tiles used in the restaurant owned by the assessee therein, were not sold by him in the regular course of business but they were used for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with by the assessee or sold in the course of regular course of business. The assessing authorities trained and well acquainted with the commercial terms, cannot be allowed to take such perverse views." 9. In the instant case, admittedly, respondent is in the Restaurant business. The goods purchased by him are in the nature of capital goods for the Restaurant. Hence, they cannot be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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