STRP No. 15 of 2024 HC-KAR AND 2 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28^TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND SALES TAX REVISION PETITION No. 55 OF 2022 C/W SALES TAX REVISION PETITION No. 59 OF 2022 SALES TAX REVISION PETITION No. 15 OF 2024 SALES TAX REVISION PETITION No. 16 OF 2024 SALES TAX REVISION PETITION No. 18 OF 2024 IN STRP No. 55/2022 BETWEEN:

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1. STATE OF KARNATAKA, signed by VINUTHA B S REPRESENTED THROUGH THE Location: JOINT COMMISSIONER OF HIGH COURT COMMERCIAL TAXES (APPEALS 4), OF SHANTHINAGAR, KARNATAKA BENGALURU 560027.

2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)- 4. 4, DVO-4, KORAMANGALA, BENGALURU-560047.

…PETITIONERS (BY SRI ADITHYA VIKRAM BHAT, AGA)

STRP No. 15 of 2024 HC-KAR AND 2 OTHERS AND:

1. MS. INDO AUTO TECH LIMITED, UNIT V, PLOT No.176-P, 177-P, 178-P, 179 TO 181, NARASAPURA INDUSTRIAL AREA, NARASAPURA, KOLAR TALUK -563133.

…RESPONDENT (BY SRI Y. C. SHIVAKUMAR, ADVOCATE)

THIS STRP IS FILED UNDER SECTION 65(1) OF KARNATAKA VALUE ADDED TAX ACT AGAINST THE JUDGMENT DATED 22.03.2021 PASSED IN STA No.246/2019 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 24.07.2019 PASSED IN VAT AP No.129/2018-19 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEAL) - 4, SHANTHINAGAR, BENGALURU ETC.

IN STRP No. 59/2022 BETWEEN:

1. STATE OF KARNATAKA, REPRESENTED THOUGH THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-5), SHANTHINAGAR, BENGALURU-560027.

2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5. 3, DVO-5, KORAMANGALA BENGALURU-560047.

...PETITIONERS (BY SRI ADITHYA VIKRAM BHAT, AGA)

STRP No. 15 of 2024 HC-KAR AND 2 OTHERS AND:

1. M/S. SOUNDARYA DECORATORS PVT. LTD., No.771, GROUND FLOOR, 10^TH CROSS, 10^TH MAIN, 2^ND STAGE, INDIRANAGAR, BENGALURU-560038.

...RESPONDENT (RESPONDENT SERVED)

THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT,2003, AGAINST THE JUDGMENT DATED 10.11.2021 PASSED IN STA No. 909/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL AND FILED AGAINST THE ORDER DATED 25.04.2016 PASSED IN VAT.AP 675- 682/14-15 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-5), BANGALORE ETC.

IN STRP No. 15/2024 BETWEEN:

1. THE STATE OF KARNATAKA, REP. THROUGH THE COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5. 6, DGSTO-05, VTK-2, B BLOCK, 6^TH FLOOR, KORAMANGALA, BENGALURU-560009.

...PETITIONER (BY SRI ADITHYA VIKRAM BHAT, AGA)

AND:

1. M/S FABCON TECHNOLOGIES PVT. LTD., RAILWAY PARALLEL ROAD, HORAMAVAU, BENGALURU-560043.

...RESPONDENT (BY SRI JAYA KUMAR S.R., ADVOCATE)

STRP No. 15 of 2024 HC-KAR AND 2 OTHERS THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 15.02.2023, PASSED IN STA.No.2977 TO 2987/2013, ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEALS AND FILED AGAINST THE ORDER DATED 21.08.2013 PASSED IN VAT AP.27 TO 37/2009-10 ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS- 5), BANGALORE ETC.

IN STRP No. 16/2024 BETWEEN:

1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-5), BENGALURU 560027.

2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY)-5.7, D.C.O-5, BENGALURU 560098 ...PETITIONERS (BY SRI ADITHYA VIKRAM BHAT, ADVOCATE)

AND:

1. M/S ANR ENTERPRISES, No.54, STEPHENS ROAD, FRAZER TOWN, BENGALURU 560005.

...RESPONDENT (BY SRI ATUL KRISHNA RAO ALUR, ADVOCATE)

THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 30.09.2022 PASSED IN STA.No.18/2021 ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 18.12.2020 IN VAT.AP.47/18-19 BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-5, BENGALURU ETC.

STRP No. 15 of 2024 HC-KAR AND 2 OTHERS IN STRP No. 18/2024 BETWEEN:

1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-1, SHANTH