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TMI Blog2021 (4) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has no Input tax in its hands. The petitioner therefore, cannot be permitted to contend that it is liable to pay tax only on value addition and not on the entire amount. The substantial questions of law are answered against the petitioner and in favour of the respondent - Petition dismissed. - S.T.R.P. NO.101 OF 2018 - - - Dated:- 8-4-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE M.G.S. KAMAL PETITIONER (BY SRI. G. SHIVADASS, SR. COUNSEL FOR SRI. ATUL K. ALUR, ADV.,) RESPONDENT (BY SRI. DHYAN CHINNAPPA, AAG A/W SRI. JEEVAN J. NEERALGI, AGA) ORDER ALOK ARADHE J., This revision has been filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid Notification, dealers holding licence in CL-9 in urban areas and other licence holders such as CL-4, CL-6A and CL-7 were bought within the purview of tax. The dealers who were aggrieved by the Notification, challenged the constitutional validity of levy of tax on the liquor under the Act as well as validity of the Notification dated 28.02.2014 on the ground that the same is violative of Article 14 of the Constitution of India. The writ petition was dismissed by learned Single Judge of this court by order dated 30.09.2015, dismissed the writ petition. The writ appeal was also dismissed by a division bench of this court vide order dated 04.07.2016. 3. The Adjudicating Authority issued a notice dated 6.1.2016 under Section 2(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... level of sale. It is further submitted that Government has imposed Additional Excise duty in lieu of Sales Tax in the hands of manufacturer. It is further submitted that aspect of the levy of VAT only on value addition has been set out in the budget speech and decisions of this court in SRI.M.MADHAVA GOWDA VS. UNDER SECRETARY TO GOVERNMENT, W.P.No.NO.27825/2014 and HEAVEN INN (BAR ATTACHED) VS. STATE OF KARNATAKA', 2016-VIL-429-KAR. It is also contended that KSBCL, the seller is a CL-11 licence holder, which is exempt from tax and in accordance with Rule 3(2)(f), the turnover of such dealer is liable to be excluded for determining turnover for the purpose of levying VAT. 5. On the other hand, learned Additional Advocate General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to him of any goods for use in the course of his business, and includes the tax on the sale of goods to his agent who purchases such goods on his behalf subject to the manner as may be prescribed to claim input tax in such cases. (3) Subject to input tax restrictions specified in Sections 11, 12, 14, 17, 18 and 19, the net tax payable by a registered dealer in respect of each tax period shall be the amount of output tax payable by him in that period less the input tax deductible by him as may be prescribed in that period and shall be accounted for in accordance with the provisions of Chapter V. (4) For the purpose of calculating the amount of net tax to be paid or refunded, no deduction for input tax shall be made unless a tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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