Dilip B. Bhosale, J.

1. These sales tax revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (for short 'the Act'), are directed against the judgment dated 21st June 2013 rendered by the Karnataka Appellate Tribunal, Bangalore (for short *the Tribunal") in STA Nos.1192 to 1243/2010, pertaining to the period commencing from April 2005 to December 2009. By the judgment dated 21st June 2013, the Tribunal dismissed all appeals filed by the petitioner-M/s.Manipal University (for short ‘the University').

1.1. The appeals before the Tribunal were directed against the order dated 12-05-2010 passed by the Joint Commissioner of Commercial Taxes (appeals), Mangalore (for short 1the Appellate Authority') disposing of the Appeal Nos.KVAT/AP/1084 to 1140/09-10 whereby the Appellate Authority confirmed the order dated 12-03-2010 passed by the Assistant Commissioner of Commercial Taxes, (Enf-1), Mangalore (for short the Assessing Authority') under Section 39 of the Act by which the balance tax payable had been determined. By this order (12-03-2010), the Assessing Authority also levied interest under Section 36 and penalty under Section 72(2) of the Act.

2.