M/S Alankar Bar And Restaurant vs. State Of Karnataka
Held
The Court held that KSBCL is not exempt from VAT under the relevant notification and that the petitioners are not entitled to input tax credit. The petitioners are liable to pay VAT on their entire sales turnover.
Facts
The petitioners, who are bar and restaurant owners, challenged assessment orders and demand notices related to VAT on liquor sales. They argued that the Karnataka State Beverages Corporation Limited (KSBCL) was exempt from VAT and that they should receive input tax credit.
Key Issues
Whether KSBCL is exempt from VAT and if petitioners are eligible for input tax credit on liquor sales.
Sections Cited
Section 63A, Section 69(1), Section 39(1)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 22ND DAY OF DECEMBER 2021
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.10403/2021 C/W WRIT PETITION Nos.54008/2018, 56813/2018, 11816/2019, 12167/2020, 5406/2021, 16166/2021, 20929/2021 (T-RES)
IN W.P.NO.10403/2021
BETWEEN:
M/S ALANKAR BAR AND RESTAURANT NO. 50, KANAKAPURA MAIN ROAD, SARAKKI BANGALORE -560 064 (REPRESENTD BY ITS PROPRIETOR SHRI. M.KRISHNAPPA)
…PETITIONER
(BY SRI ATUL KRISHNA RAO ALUR, ADVOCATE)
AND:
STATE OF KARNATAKA
REPRESENTED BY ITS FINANCE SECRETARY
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA, AMBEDKAR VEEDHI,
BENGALURU- 560 001
STATE OF KARNATAKA
REPRESENTED BY REVENUE SECRETARY
KARNATAKA STATE EXCISE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA, AMBEDKAR VEEDHI,
BENGALURU 560 001
THE COMMISSIONER OF COMMERCIAL TAXES,
VANIJE THERIGE KARYALAYA-1,
2
KALIDAS ROAD, GANDHI NAGAR
BENGALURU 560 009
THE JOINT COMMISSIONER
OF COMMERCIAL TAXES (ADMINISTRATION)
DGSTO-3, TTMC 2ND FLOOR
BMTC BUILDING, SHANTHINAGAR
BANGALORE 560 027
THE COMMERC
The judgment continues below.
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