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 ha