2012 (8) TMI 867

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..... the court was delivered by K. SREEDHAR RAO J.- The provisions of section 15 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act, 2003 ) has incorporated in the following manner with effect from April 1, 2006: 15. Composition of tax.-(1) to (4) . . . (5) Notwithstanding anything contained in sub-sections (1) and (4),- (a) a dealer executing works contr .....

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..... assessee for the said assessment years made an application for payment of tax on composition. The assessing officer granted the request and assessed the tax as per the composition. The Joint Commissioner of Commercial Taxes in suo motu revision found that the assessing officer was wrong in granting the request for composition. The assessment orders were set aside and the matter was remanded to the .....

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