1. Admit.

2. Mr. T.K. Vedamurthy, learned AGA appears for the respondents and waives notice.

3. As all appeals arise from the common order passed by the learned Single Judge in the respective writ petitions, they are being considered simultaneously.

4. The relevant facts are that the appellant-assessee is a Civil Works Contractor engaged in asphalting of roads. For the period of 2014-2015, he executed the contract of asphalting of roads for Bruhat Bengaluru Mahanagara Palike (BBMP for short) and other bodies. He was acting as Sub-Contractor of C.T. Raju, Principal Contractor registered under Karnataka Value Added Tax, 2003 (hereinafter referred to as ‘the KVAT Act’ for short). The Principal Contractor C.T. Raju, filed returns in Form No. VAT-120 declaring the works contract turnover and paid tax thereon. The appellant opted for composition of assessment and filed returns in Form VAT-120 and also submitted audited statement in Form No. VAT-240. The said returns are deemed as assessed under Section 38(1) of the KVAT Act. As per the audited statement filed the appellant has received sum of Rs.2,30,38,535/- towards execution of the aforesaid subcontracted work and he claimed exemp