IN THE HIGH COURT OF KARNATAKA AT BENGALURU R DATED THIS THE 16^TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA SALES TAX REVISION PETITION NO. 25 OF 2018 BETWEEN:

THE STATE OF KARNATAKA REPRESENTED BY THE SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560 001.

…PETITIONER (BY SRI. ADITYA VIKRAM BHAT.,AGA)

AND:

M/S DINESH ASSOCIATES, NO.663, MALLAPPA NEW MARKET, CHIKKAPETE, BANGALORE-560 053.

REPRESENTED BY K J KAMATH, ADVOCATES …RESPONDENT Digitally signed (V.C.O DATED 25/05/2024 by SHARADA VANI B NOTICE TO RESPONDENT IS HELD SUFFICIENT)

Location: HIGH THIS STRP FILED UNDER SEC.65(1) OF THE COURT OF KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THE KARNATAKA JUDGMENT DATED 31.07.2017 PASSED IN STA.NO.542 TO 573/2010 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEALS AND SETTING ASIDE THE ORDER DATED 25.09.2009 PASSED BY JCCT APPEALS BENGALURU PASSED IN VAT.AP.NOS. 473 TO 505/2009-10 PARTLY ALLOWING THE APPEALS AND UPHOLDING THE RE-ASSESSMENT ORDER DATED 06.06.2009 PASSED UNDER SEC.39(1), PENALTY ORDER UNDER SEC. 72(2) AND DELETING THE PENALTY LEVEID UNDER SEC.70(2) OF THE KVAT ACT, 2003