Dream Logistics Company (India) Private Limited vs State of Karnataka

Dr. K. Bhakthavatsala, J.—This is a revision petition filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 praying to answer the questions of law as mentioned in the memorandum of revision petition. Learned Counsel for the revision petitioner submits that the decision in the case of Jasper Aqua Exports Private Limited Vs. State of A.P., is not applicable to the facts and circumstances of the case of the revision petitioner, but the Joint Commissioner of Commercial Taxes while remanding the matter to the Assessing Authority, erred in directing the authority to follow the said decision, though it is not applicable to the facts and circumstances of the case of the revision petitioner. He further submits that the order of Assistant Commissioner was unsuccessfully challenged before the Karnataka Appellate Tribunal at Bangalore and the present petition may be disposed of with a direction not to follow the decision in Jasper Aqua Exports Private Limited''s case as directed by the Joint Commissioner of Commercial Taxes, while reassessing the case of the petitioner for the tax month of March 2009.

Learned Additional Government Advocate submits that there is no merit in the revision petition. If the decision rendered in Jasper Aqua Exports Private Limited''s case, is not applicable to the case of the revision petitioner, there is no impediment for the revision petitioner to distinguish the case before the respondent-Assessing Authority. In our view, none of the questions of law arise for our consideration in this revision petition. In the result, we pass the following order:

Revision petition fails and the same is hereby dismissed with liberty to take legal contention before the respondent-Assessing Authority.