Sales Tax Appeal No. 296 of 2013. Case: P.P. Doddanavar Vs State of Karnataka. Karnataka Appellate Tribunal
| Case Number | Sales Tax Appeal No. 296 of 2013 |
| Counsel | For the Appellant: Smt. Shalini Patil, Advocate for Appellant and For the Respondent: Sri B. Vasanth Kumar, State Representative for Respondent |
| Judges | Basavaraj S. Sappannavar, DJM and P. Puttaraju, Ctm |
| Issue | Karnataka Value Added Tax Act, 2003 - Sections 63, 2(33), 39(1) |
| Citation | 2013 (77) KarLJ 322 |
| Judgement Date | Wednesday August 21, 2013 |
| Court | Karnataka Appellate Tribunal |
Judgment:
P. Puttaraju, CTM
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This is an appeal filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, the 'Act') challenging the appeal order dated 25th September, 2012 in Case Nos. JCCT/AP/BG/KYAT-231 to 241/2010-11 for the t[L'( periods from April 2005 to March 2006, except for November 2005 passed by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum Division, Belgaum (for brevity, as 'FAA') who has upheld the reassessment order dated 30th April, 2010 concluded by the Deputy Commissioner of Commercial Taxes (Audit-I), Belgaum (for short, as 'AA') under Section 39(1) of the Act. The FAA 'has modified the penalty and interest levied by the AA.
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There is delay in filing the appeal by 35 days for which application under Section 5 of the Limitation Act, 1963 and affidavit are furnished. The same is perused and the delay is condoned considering the facts and circumstances of the case.
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The relevant facts and grounds leading to this appeal can be briefly stated as follows.-
(i) The appellant is a partnership firm engaged in mining and...
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