The Joint Commisioner Vs. M/s Savex Technologies Pvt Ltd

Decided On : Feb-10-2023

Court : Karnataka

LAW: THE KVAT ACT, THE KVAT ACT, THE KVAT ACT, THE KVAT ACT, Section 4(1, Section 39(1, the KVAT Act, Section 69, the KVAT Act, the KVAT Act, Section 4(1)(a)(ii, the KVAT Act, the KVAT Act, the KVAT Act, Article 366(29A, Section 59(4, the KVAT Act, the KVAT Act, Section 4 of the KVAT Act, the KVAT Act, the Punjab VAT Act, the Punjab VAT Act, the Customs Tariff Act, the CET Act, the CT Act, Tariff No.8525.20.17, the HSN Code, Section 29, the Punjab VAT Act, the CET Act and CT Act, the KVAT Act, the Punjab VAT Act, Section 4 of the KVAT Act, Section 45, the Income Tax Act, the Section 4, the KVAT Act

DATE: THIS THE10H DAY OF, 2023, 2003, 2003, 1ST, 1ST, 2016-17, 1ST, 2003, 2003, 1ST, 2003, 1ST, NOS.VAT.AP.79/ 2017-18, 225/2018, 1ST, 1ST, 1ST, 2003, KARLAYA-1 1ST, 2003, 2003, 2003, 2003, 2003, THIS DAY, March 10, 2021, 20032, 2010-11, Year 5, April 4, 2007 states, 7 2014, 8 2020, 2017, September 06, 2008, 200512, 191413, 4%.11, April 4, 2007, April 4, 2007, 8517, 198514, 197515, 8528, 14, 2014, 161971, 18, 8825, 8527, 8528, 40 30, 8517, 24, 17(2006, 24, 1981, 27

ORG: JUSTICE, JUSTICE, No.23, SHANTHINAGAR, TTMC, No.08 OF2022AND, AGA, NEW RAJ BUILDING, RESPONDENT REP, KARNATAKA VALUE, STA, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, ON THE FILE OF THE JOINT, BENGALURU, AUDIT-3.1, BENGALURU, TTMC, SHANTHINAGAR BENGALURU-27, AGA, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, VAT AP, ON THE FILE OF THE JOINT, BENGALURU, BENGALURU U/S391, LIABILITY, RESPECTIVELY, TTMC, SHANTHINAGAR, DVO-1, AGA, NO.1 & 2, MAIN, V.S. HARISH, KARNATAKA VALUE, ON THE FILE OF THE JOINT, DVO-1, BENGALURU, SHANTHINAGAR BENGALURU-27, TTMC, SHANTHINAGAR BENGALURU-27, AGA, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA, VAT, ON THE FILE OF THE JOINT, BENGALURU, DISMISSING THE APPEALS, DVO-3, BENGALURU, TTMC, SHANTHINAGAR BENGALURU-27, AGA, M/s. SAMSUNG INDIA ELECTRONICS PVT. LTD, SMT, KARNATAKA VALUE, APPEALS, VAT AP, VAT AP, ON THE FILE OF THE JOINT, DISMISSING THE APPEALS, AUDIT, BENGALURU, KARNATAKA VALUE, TTMC, AGA, WHITEFIELD, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, ON THE FILE OF THE JOINT, BENGALURU, TAXES, DVO-5, BENGALURU, KIADB BUILDING14H CROSS, KORAMANGALA, AGA, KARNATAKA VALUE, ADMINISTRATION, BENGALURU, BENGALURU, AUDIT-4.7, TTMC, SHANTHINAGAR BENGALURU-27, AGA, FLOOR, TAXES, KARNATAKA VALUE, STA, 537 AND5382017 ON THE FILE OF THE KARNATAKA, ON THE FILE OF THE JOINT, BENGALURU, TAXES, AUDIT-4.7, BENGALURU, U/S391, KORAMANGALA, TTMC, SHANTHINAGAR, AGA, MAIN, KORAMANGALA, KARNATAKA VALUE, APPEALS, VAT AP.222/15-16, APPEALS, BENGALURU, AUDIT, BENGALURU, TTMC, AGA, M/s. SAMSUNG INDIA ELECTRONICS PVT. LTD, SMT, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA, No.171/15-16, BENGALURU, KORAMANGALA, AGA, NO.12, SHIVA GOVINDA BUSINESS CENTRE NEW HOSUR, RAJKUMAR, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, BENGALURU, BENGALURU, TTMC, SHANTHINAGAR BENGALURU-27, AGA, KARNATAKA VALUE, ON THE FILE OF THE JOINT, BENGALURU, BENGALURU U/S391, AGA, TOWER, SUDDAGUNTE PALYA, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, BENGALURU, VAT, VAT, BENGALURU, No.23, AGA, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, BENGALURU, BANGALORE, TTMC, SHANTHINAGAR, AUDIT-4.3, KORAMANGALA, AGA, M/S. W.S. RETAIL SERVICES PVT, KARNATAKA VALUE, STA NO.383/2018, BENGALURU, AUDIT-4.3, BENGALURU, TTMC, No.08 OF2022AND CONNECTED, AGA, M/S. REDINGTON INDIA LTD, FLOOR, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, ON THE FILE OF THE JOINT, BENGALURU, BENGALURU, U/S392, SHANTHINAGAR, SHANTHINAGAR, AGA, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT, APPEALS, APPEALS)-3, SHANTHINAGAR, BENGALURU, BENGALURU, TTMC, CONNECTED MATTERS20BMTC BUILDING K.H.ROAD, SHANTHINAGAR, KORAMANGALA, AGA, M/s. INGRAM MICRO INDIA PVT., NO.12, SHIVA GOVINDA BUSINESS CENTRE NEW HOSUR, RAJKUMAR, KARNATAKA VALUE, VAT AP, BENGALURU, TAXES, CONNECTED MATTERS21IN, VANIJYA THERIGE BHAVANA NEHRU GROUND, APPEALS, DVO, VANIJYA THERIGE BHAVANA, MANGALURU, AGA, DOOR, KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA, APPEALS, MANGALURU, MANGALURU, S.T.A, KORAMANGALA, TTMC, SHANTHINAGAR, AGA, S.T.A, TTMC, SHANTHINAGAR, AGA, S.T.A, TTMC, SHANTHINAGAR, AGA, CROSS, KARNATAKA VALUE, BENGALURU, ON THE FILE OF THE JOINT, APPEALS)-4, CST ACT., TAXES, BENGALURU, MAIN, GANDHINAGAR, AGA, THE KARNATAKA VALUE, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, BENGALURU, BENGALURU, MAIN, GANDHINAGAR, AGA, THE KARNATAKA VALUE ADDED TAX ACT, STA No.178/2020, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT, BENGALURU, ON THE FILE OF THE JOINT, BENGALURU, TAXES, BANGALORE, INTERNAL AUDIT & INSPECTION)-3 DGSTP-03, SHANTHINAGAR, TTMC, SHANTHINAGAR, AGA, NO.30, SMT, THE KARNATAKA VALUE ADDED TAX ACT, STA, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT, BENGALURU, ON THE FILE OF THE JOINT, BANGALORE, BENGALURU, AUDIT & RECOVERY)-5, DVO MANGALURU VANIJYA THERIGE BHAVANA, APPEALS, DVO, VANIJYA THERIGE BHAVANA, AGA, DOOR, KAPPETTU, SMT, THE KARNATAKA VALUE ADDED TAX ACT, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT, BENGALURU, APPEALS, MANGALURU, RECOVERY)-5, SHANTHINAGAR, AGA, LTD NO.12, RAJKUMAR, THE KARNATAKA VALUE ADDED TAX ACT, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT, BENGALURU, ON THE FILE OF THE JOINT, APPEALS)-4, BENGALURU, TAXES, BENGALURU, SHANTHINAGAR, TAXES, AUDIT-4.3, AGA, KORAMANGALA, THE KARNATAKA VALUE ADDED TAX ACT2003AGAINST, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT, BENGALURU, ON THE FILE OF THE JOINT, BENGALURU, NO.ACCT.AUDIT-4.3/T-/2016-17, ON THE FILE OF THE ASSISTANT, KORMANGALA, BENGALURU, TTMC, AGA, THE KARNATAKA VALUE ADDED TAX ACT, BENGALURU, ON THE FILE OF THE JOINT, BENGALURU, Revision Petitions, M/s Intex Technologies India Ltd., KAT1, Learned AGA, the Appellate Tribunal, Appellate Tribunal, M/s. Intex Technologies India Ltd., the Karnataka Value Added Tax Act, AO, KAT, the State Government, the State Government, State of Punjab & Others Vs, Nokia India Pvt, the Nokia India Case, Taxman.com, Nokia India Case, the Apex Court, Tribunal, Cellular, Cellular Phones, Tribunal, VAT, GRI, the Nokia India Case, Nokia India Case, General Rules of Interpretation STRP No.08 OF2022AND, the Central Government, Supreme Court, Nokia India Case, Supreme Court, Digital Video Disc, Information Technology, Nokia India Case, the Apex Court, the Assessing Authority, Appellate Authority, Tribunal, The High Court, Supreme Court, Revenue, the State Government, Revision Petitions, The Apex Court, Nokia India Case, Cellular, The Assessing Authority, Appellate Authority, Tribunal, Union of India16, the Apex Court, Court, Entries of the Punjab VAT Act, The Allahabad High Court, Nokia India Case, Judgment in State of Punjab, Nokia India Pvt. Ltd., SCC410, SCR, Nokia, Apex Court, Nokia, Entries, GRI, GRI, Union of India17, the Dominant Intention Test, the Apex Court, CIT Vs, SC, KVAT Rules

PERSON: T.G.SHIVASHANKARE GOWDA, JEEVAN J.NEERALGI, JUDGMENT, JEEVAN J.NEERALGI, JUDGMENT, JEEVAN J.NEERALGI, JUDGMENT, JEEVAN J.NEERALGI, JUDGMENT, JEEVAN J.NEERALGI, K. ARAVIND KAMATH, VEENA J.KAMATH, JUDGMENT, VAT AP NO.137/15-16, VTK-2 KORAMANGALA, JEEVAN J.NEERALGI, JUDGMENT, JEEVAN J.NEERALGI, SAMEER JAIN, JUDGMENT, VTK-2 KORAMANGALA, JEEVAN J.NEERALGI, P.E. UMESH, JUDGMENT, JEEVAN J.NEERALGI, NO.447 B, VAT AP.117/16-17, JEEVAN J.NEERALGI, VEENA J.KAMATH, JUDGMENT, No.20 OF2022BETWEEN:1, JEEVAN J.NEERALGI, KRISHNA T.C., No.21 OF2022BETWEEN:1, JEEVAN J.NEERALGI, JUDGMENT, JEEVAN J.NEERALGI, BANNERGHATTA MAIN, JUDGMENT, S.Z. BENGALURU, JEEVAN J.NEERALGI, JEEVAN J.NEERALGI, KORAMANGALA, JUDGMENT, VTK-2 KORAMANGALA, JEEVAN J.NEERALGI, JUDGMENT, JEEVAN J.NEERALGI, JAYANAGAR, KRISHNA RAO ALUR, JEEVAN J.NEERALGI, AUDIT(4.1, JEEVAN J.NEERALGI, JEEVAN J.NEERALGI, NO.447 B, KORAMANGALA, JEEVAN J.NEERALGI, NO.447 B, KORAMANGALA, JEEVAN J.NEERALGI, NO.447 B, KORAMANAGALA, JEEVAN J.NEERALGI, JEEVAN J.NEERALGI, JEEVAN J.NEERALGI, MOHAN ROY, JEEVAN J.NEERALGI, DVO MANGALURU, JEEVAN J.NEERALGI, JEEVAN J.NEERALGI, SIDDARAMESHWARA BADAVANE, JEEVAN J.NEERALGI, JUDGMENT, J., petitions:1, No.08 OF2022AND CONNECTED, Jeevan J.Neeralgi, Learned AGA, Ltd7, Shri, T. Suryanarayan, Shri, Arvind Kamath, Shri, Sandeep Huilgol, telephone9, Emphasis Supplied, Schedule, Emphasis Supplied, Madhav Rao, Jiwaji Rao Scindia Bahadur, Emphasis Supplied, Emphasis Supplied, B.C. Srinivasa Setty18, Emphasis Supplied, Sd/-, Sd/-, SPS

PRODUCT: No.8, APRIL2012TO, AY200910, VAT AP, No.4-95, OF2017BETWEEN:1, OF2017BETWEEN:1, OF2017BETWEEN:1, Telecommunication, Notifications, SCC410, Notifications, HSN Code No.8525.20.17, Para 14

CARDINAL: No.8 OF2022BETWEEN, 027.2, 002, 058.2, 027 2, 001, 3RD, 2ND, 20TH, 010, 01/17, 3.3, 1.2, 022, 271, 61/15-16, 16, 1.3, 027.2, 047, 058, 047, 123, 2ND, 047 2, 2ND, 101, 14.06.2016, 39(2, 047.2, 2ND, 027, 4TH, 034, 263, 265, 4.1, 022.2, 027, 001, 389, 417, 31.01.2016, 001.2, 2ND, 4TH, 047, 027, 18, 011, 309, 001.2, 047, 029, 20, 30.07.2016, 001.2, 5TH, 047.3, 027, 2ND, 072, 027.2, 047.3, 001, 034, 2ND, 047.2, 2ND, 027, 101, 2ND, 027, 13TH, 070, 210, OF2022BETWEEN:1, 001.2, 2ND, 027.3, 047, 027, OF2022BETWEEN:1, 001.2, 047.2, 027, 034, 4TH, 047, 027, 034, 4TH, 047.2, 027, 034, 009.2, 047.3, 027, 2ND, 072, 009.2, 5TH, 047.3, 027, 2ND, 072, 18, 027, 027, 2ND, 027, OF2022BETWEEN:1, 001.2, 001, 101, 001, 2ND, 027.3, 4TH, 047, 027, 027.2, 2ND, 047, 2ND, 3RD, 034, 101, 1ST, 101, 1, three, 3, 53, 6, 16, 19, 2, 77, 53, 11, 30.11.2015, 12, 13, One, 6, 19, 53, 53, 14, 15, 8843,8525,8527, 14, 9, 16, 3, 9, 10, 3, at least two, 50, 3, 4, 1, two, 5

MONEY: 057 REP, 020 REP BY, 001 REP, 067 REP, 2 ‘KVAT Act, five per cent

GPE: SESHADRIPURAM, G.S., KADUGODI INDUSTRIAL AREA SADARAMANGALA, G.S., MARCH2015U, TTMC, 06.02.2016, KRISHNA.T.C, NO.404, VTK-2 KORAMANGALA, NO.404, VTK-2 KORAMANGALA, No.40, TTMC, NO.4, NO.404, VTK-2 KORAMANGALA, TTMC, P.S., law.2, STA No.88-91/2018, Bengaluru, Samsung, India, Gujarat, Samsung, India, India, States, Samsung, India, India, words.15, BSNL, III Schedule, Assessee

WORK_OF_ART: A" BLOCK KORAMANGALA, A" BLOCK STRP No.08 OF2022AND CONNECTED MATTERS26KORAMANGALA, No.8/2022 (State of Karnataka Vs

NORP: VAT.AP.67/2016-17, MATTERS39and, Punjab

LOC: APRIL2011TO, Nokia India, GRI11

PERCENT: 13.5% to 14.5%, 12.5%, 5%, 5%

FAC: the Samsung India Case, Nokia India Case, the Samsung India Case, Samsung India Case, Nokia India Case, Nokia India Case, Nokia India Case, Nokia India Case, Nokia India Case, Nokia India Case, Sections 22