M/S Reddy Veeranna vs. Local Vat Officer-20
Held
The Court held that the amendment was discriminatory and violated Article 14 of the Constitution. It found that the amendment encouraged purchases from outside the state, contrary to its stated objective.
Facts
The case concerns an amendment to Section 15(5)(e) of the KVAT Act, which imposed tax on dealers opting for composition if they purchased goods from unregistered dealers. Assessees argued this discriminated against those buying within Karnataka compared to those buying outside.
Key Issues
Whether the amendment to Section 15(5)(e) of the KVAT Act, imposing tax on purchases from unregistered dealers for composition dealers, is discriminatory and violates Article 14 of the Constitution.
Sections Cited
Section 15(5)(e), Section 3(2)
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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W.A. No. 2605/2009 C/W W.A. Nos 2695/2009,3190/2009, 5184/2009, 333/2010, 543/2010, 558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER 2023 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE C.M. POONACHA WRIT APPEAL NO.2605 OF 2009 C/W WRIT APPEAL NO.2695 OF 2009 WRIT APPEAL NO.3190 OF 2009 WRIT APPEAL NO.5184 OF 2009 WRIT APPEAL NO.333 OF 2010 WRIT APPEAL NO.543 OF 2010 WRIT APPEAL NO.558 OF 2010 WRIT APPEAL NO.1756 OF 2010 WRIT APPEAL NO.31268 OF 2013 WRIT PETITION NO.12323 of 2009 (T-RES)
IN W.A. NO.2605 OF 2009
BETWEEN:
M/S. REDDY VEERANNA CONSTRUCTIONS PVT. LTD CLASSIC COURT, II FLOOR 9/1, RICHMOND ROAD BANGALORE-560 025 (BY ITS DIRECTOR A. VENKATARAMANA AGED 49 YEARS)
…APPELLANT
(BY SHRI. T.
The judgment continues below.
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