The Tax Publishers 2020 TaxPub(VAT) 0105 (Karn-HC)

CONSTITUTION OF INDIA, 1950

Article 226

The writ petitions succeeded and a Writ of Certiorari issues quashing orders and all the monies deposited by assessee pursuant to interim orders should be immediately refunded to them. The securities/bank guarantees furnished by assessee pursuant to interim orders shall stand rescinded/dissolved.

Writ petition - Validity of Assessment/Reassessment order - levy of VAT -

Assessee filed this writ petition challenging to the Orders of assessment/reassessment made or sought to be made under the provisions of section 39 of the Karnataka Value Added Tax Act, 2003 mainly on the ground that their branches or units cannot be treated as separate 'legal persons' and therefore supply of goods from one branch to another in the State does not amount to 'sale' so as to attract the statutory levy.Held: The writ petitions succeeded and a Writ of Certiorari issues quashing orders and all the monies deposited by assessee pursuant to interim orders should be immediately refunded to them. The securities/bank guarantees furnished by assessee pursuant to interim orders shall stand rescinded/dissolved.

Relied:National Textile Corporation Ltd. (for Pankaja Mills Unit), (for Sri Rangavilas Ginning, Spinning & Weaving Mills Unit) v. Asstt. CIT, CTOr 2016-VIL-637-MAD, U.P. State Cement Corporation Ltd. v. Commr. of Sales Tax (1979) 43 STC 476 (All) and Commr. of Sales Tax v. Indokem Private Limited 1975-35-STC 432 BOM.

REFERRED :

FAVOUR : Petition allowed

A.Y. :



IN THE KARNATAKA HIGH COURT

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