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KARNATAKA HIGH COURT
S.G.PANDIT, K. V. ARAVIND, JJ
KARNATAKA STATE OPEN UNIVERSITY – Appellant
Versus
THE STATE OF KARNATAKA – Respondent
| Table of Content |
|---|
| 1. introduction to the case and parties involved. (Para 1 , 2) |
| 2. arguments over the university’s activities and tax obligations. (Para 6 , 7) |
| 3. court's analysis of the university’s activities against kvat act definitions. (Para 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23) |
| 4. determination of tax obligations and conclusion on liability. (Para 24 , 25) |
| 5. final judgment and order of the court. (Para 26 , 27) |
C.A.V. ORDER
(PER: HON'BLE MR. JUSTICE K.V. ARAVIND)
STRP No.36/2025 has been filed by the State, and STRP No.37/2025 by the University. Both petitions arise out of the order of the Karnataka Appellate Tribunal, Bengaluru (hereinafter referred to as “the Tribunal”) in STA Nos.233 to 238 of 2015, dated 02.02.2024, for the assessment periods 2007-08 to 2012-13.
2. As both appeals arise out of the common order of the Karnataka Appellate Tribunal, they are heard together and are being disposed of by this common order. Though the appeals are listed for admission, with the consent of learned counsel for both parties, they were heard for final disposal.
2.1 The parties are referred to herein according to the rank in which they appear in STRP No.
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