IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND SALES TAX REVISION PETITION No. 51 OF 2025 BETWEEN:

1. SRI K.M. JAYESH (MANAGING PARTNER), M/S SRI RAM POWER CONTROLS, No.1/4, LAKSHMAIAH INDUSTRIAL LAYOUT, ABBIGERE VILLAGE, BENGALURU-560 090.

…PETITIONER (BY SRI ATUL KRISHNA RAO ALUR, ADVOCATE)

AND:

1. STATE OF KARNATAKA, REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES, Digitally signed by VANIJIYA THERIGE KARYALAYA -1, VINUTHA B S

9^TH MAIN, GANDHI NAGAR, Location:

High Court of BENGALURU 560 090.

Karnataka …RESPONDENT (BY SRI ADITYA VIKRAM BHAT, AGA)

THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 28.04.2025, PASSED IN ST. APPEAL No. 36/2021 ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, DISMISSING THE APPEAL AND FILED AGAINST THE ORDER DATED 11.01.2021 PASSED IN VAT.AP. No.214/2018-19 (A.Y.2010-11) ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6) DISMISSING THE APPEAL FOR THE TAX PERIODS FROM APRIL 2010 TO MARCH 2011.

THIS PETITION, COMING ON FOR ADMISSION THIS DAY, ORDER WAS MADE THER