IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31^ST DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND SALES TAX APPEAL No.26 OF 2017 BETWEEN:

M/S KATHARE ENTERPRISES, REPRESENTED BY ITS PROPRITRIX, SMT. SAROJA BAI, W/O UMAKANTHSA KATHARE, R/O: WARD No.05, (NEW WARD No.13)

BEHIND PATTANA PANCHAYATH OFFICE, ANJANEYA BADAVANE, BHAGYANAGAR, TQ:DIST: KOPPAL.

…APPELLANT (BY SRI ASHOK G. V., ADVOCATE)

Digitally signed AND:

by VALLI MARIMU THU

1. THE ADDITIONAL COMMISSIONER OF Location:

HIGH COURT COMMERCIAL TAXES, OF (ZONE-3), 8^TH FLOOR, VTK-1, KARNATAKA GANDHINAGAR, BENGALURU 560 009.

2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DAVANAGERE DIVISION, DAVANAGERE-577001.

3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT BELLARY), BUDA COMPLEX, II FLOOR, MOTHI CIRCLE, BELLARY-583101.

…RESPONDENTS (BY SRI ADITYA VIKRAM BHAT, AGA FOR R1 TO R3)

THIS STA IS FILED UNDER SECTION R/W SEC.9(2) OF THE CENTRAL SALES TAX ACT, 1956 R/W 66(1) OF THE KARNATAKA VALUE ADDED TAX ACT,2003 AGAINST THE ORDER DATED 21.3.2017 PASSED IN No.ZAC-3/DVG/SMR-15/16-17 ON THE FILE OF THE ADDL. COMMISSIONER OF COMMERCIAL TAXES, (ZONE)- 3, 8^TH FLOOR,