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TMI Blog2022 (7) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... business. Assessee is not a dealer of said goods. In the case of Shri. Anantha Padmanabha Bhat [ 2016 (7) TMI 546 - KARNATAKA HIGH COURT ], rightly relied upon by the KAT, this Court has held that the vitrified tiles used in the restaurant owned by the assessee therein were not sold by him in the regular course of business but they were used for the flooring of the restaurant where it was held that When so fixed in the floor, the Vitrified Tiles of-course became the part of the immovable property, and it is beyond the common sense and basic commercial prudence to even comprehend that the Vitrified Tiles fixed on the floor of the restaurant could be treated by an assessing authority as the 'goods in stock' dealt with by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jeevan J.Neralagi, learned AGA for petitioners and Shri. Atul K.Alur, learned Advocate for the respondent . 3. Brief facts of the case are, respondent is a Private Limited Company in the business of sale of food and drinks. It has opted for composition scheme for payment of tax as per Section 15(1) of the KVAT (Karnataka Value Added Tax Act) Act, 2003 and filing monthly returns in Form VAT 120, and the same were being assessed at the rate of 4% on the sale value. 4. Based on scrutiny of e-sugam Forms and the Enforcement Report dated 30.01.2015, the Assessing Authority (Deputy Commissioner of Commerical Taxes (Audit Recovery)-5, Mangaluru) passed re-assessment order dated 30.11.2015 for the Assessment Year 2013-14 denying the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bles for the Restaurant. As held by this Court in the case of Anantha Padmanabha Bhat Vs. Commissioner of Commercial Taxes Another W.P. No. 54356, 54357/2015 (Tax-res) and W.P. Nos. 57006-57027/2015 decided on 03.06.2016, the inter-State purchases made by the assessee cannot be considered as 'goods in stock'. 8. We have carefully considered rival contentions and perused the records. 9. Undisputed facts of the case are, respondent is in the business of sale of food and drinks. It has purchased Sealing Machines, PP Cups etc., from outside the State as equipments and consumables for its business. Assessee is not a dealer of said goods. 10. In the case of Shri. Anantha Padmanabha Bhat, rightly relied upon by the KAT, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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