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TMI Blog2016 (4) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Madhava Gowda v. Under Secretary to Government [2015 (9) TMI 1438 - KARNATAKA HIGH COURT], where it was held that The classification of dealers based on value addition criteria for the purpose of tax levy and exempting the dealers based on area criteria cannot be held to be discriminatory - this court is of the opinion that the present writ petitions also deserve to be dismissed for the same reasons - petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2016 and 20155-20175 of 2016) issued by the second respondent under the Karnataka Value Added Tax Act, 2003 (annexure B). (c) to kindly issue any other writ/(s), order/(s) or direction/(s) for granting any other relief/(s) this honourable court deems fit and proper in the facts Acts and circumstances of the case. 3. The learned counsel for the petitioners Mr. K. J. Kamath has brought to the notice of the court that on 30th September, 2015 (M. Madhava Gowda v. Under Secretary to Government [2016] 6 VST-OL 524 (Karn)), a learned Single Judge has dismissed the bunch of similar writ petitions laying similar challenge to the same notification dated 28th February, 2014 against which the appeals have been preferred by these petitioners before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016] 6 VST-OL 524 (Karn)), against which an appeal is already said to be pending before the Division Bench. He also submitted that the question of validity of the aforesaid notification dated 28th February, 2014 is already a subject-matter of consideration before the Division Bench and as far as annexure B-notice given in the prescribed form VAT 150 to the present assessees is concerned, the present writ petitions are premature and assessees should raise all the objections on factual aspects of the matter before the assessing authority himself. He therefore urged that the writ petitions deserve to be dismissed. 7. I have heard the learned counsels. 8. This court respectfully agrees with the submission at bar by the learned Additional Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from far off places. The customers of this category are affordable class who are willing to pay more for the comfort with varying degree of facilities. Hence, it enables the dealer to fix the rates of liquor without any restriction. Thus, the Legislature with the sole intention of capturing substantial value addition taking place on liquor consumed in the premises of a boarding house and lodge, has brought this class of dealer under the net of tax, but bar and restaurants located in rural area which do not have the advantage of catering to the class of customers of economic superiority are exempted. Thus, the impugned notification dated 28th February, 2014 which exempts liquor sold by dealers holding licence in form No. CL-9 operating in ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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