These appeals are filed by the assessee challenging the order passed by the learned single judge who declined to entertain the Writ Petitions and has advised the assessee to prefer an appeal before the Karnataka Appellate Tribunal without going into the merits of the case.

FACTS OF THE CASE

2. The assessee is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter for short referred to as the ‘KVAT Act’). The assessee is engaged in the business of catering services, which includes preparation and supply of food, beverages and other eatables. The major customers for the appellant are M/s. Kingfisher Airlines Limited, M/s. Jet Airways Limited and M/s. Deviyani International Limited. The assessee has entered into catering agreements with its customers for preparation and supply of meals of various varieties and other food items including beverages and dry stores. Under the agreement the assessee has agreed to render supply services, like loading and unloading services, transportation services, high lifting services and allied services under separate heads. The consideration paid for towards cost of the food and other services like handling, loading, etc., are separately charged and the bills are also raised separately as agreed to between the parties. The assessee manufacturers food and delivers the packed food to Taj Sats who thereafter transport, high lift, load and unload the beverages till the final destination. The assessee has undertaken to render such services for an agreed consideration which is payable separately by the Airlines in addition to the cost of food and beverages. The assessee is liable to pay VAT on the sale of goods being food or any other article of human consumption or any drink. The outdoor catering services are brought to tax net under the Service Tax Act with effect from 10.9.2004. A caterer is one who is engaged in providing services in connection with catering at a place other than its own but including a place provided by way of tenancy or otherwise by the person receiving such services is liable to pay service tax at the applicable rates. Any services rendered in connection with supply of food, beverages, etc., shall be taxable under the head ‘catering services’ and thus exigible to service tax under Section 65 (105) (zzt) of the Service Tax Act. Therefore, the assessee is registered under the provisions of the Finance Act, 1994. The assessee is paying service tax on the gross amounts received by it towards handling charges, transportation, lifting, loading and unloading etc.,

3. On 21.11.2009 the Assistant Commissioner of Commercial Taxes (Recovery) inspected the premises of the assessee. They looked into the books of accounts and the agreements entered into with the customers. They also verified the receipts showing tax payments. Thereafter, a notice dated 23.1.2010 was issued under Section 39(1) of the Act for the period of 01.4.2005 to 31.03.2009 calling upon the assessee to show cause why the returns filed should not be rejected and turnover and tax re-determined. The assessee filed his statement of objections. The Assistant Commissioner proceeded to pass a re-assessment order dated 20.2.2010 under section 39 (1) of the Act. He observed that apart form the preparation and sale of food, the assessee has entered into contract of packing and forwarding, lifting of food, handling and offloading , store handling charges etc., The services rendered by the assessee cannot be considered under the provisions of the KVAT Act and, therefore, did not include the amounts received by the assessee while recomputing the turnovers and the taxes payable under the provisions of the KVAT Act. He also proceeded to propose to levy VAT on sale of tender forms and on non-Food articles, i.e, packing materials and proposed to disallow the excess claim of input tax rebate apart from other disallowances. Pursuant to the said reassessment order, the assessee paid the add