The High Court listed a writ petition filed by a cement manufacturer challenging a tax notification and attendant orders. Counsel submitted that the legal issues are not decided in two cited Supreme Court judgments, permitting further hearing proceedings.
Order to list matter for further hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2023:KHC-D:14166 WP No. 60494 of 2010
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 1ST DAY OF DECEMBER, 2023
BEFORE
THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
WRIT PETITION NOS. 60494-496 OF 2010 (T-RES)
BETWEEN:
M/S.JITURI CEMENT PRODUCTS,
CROSS NO.3, VADAGAON, BELGAUM ( BY SRI. YELLUSA JIRUTI, 30 YEARS)
…PETITIONER
(BY SRI. SUNIL KALBURGI, SRI.H.R.KAMBIYAVAR & SRI.PATRI SHASHIKALA K.,ADVS.)
AND:
V N
BADIGER
Digitally signed by V N BADIGER Date: 2023.12.06 11:19:33 +0530
TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE-560 001.
…RESPONDENTS
(BY SRI.SHIVAPRABHU HIREMATH, AGA)
THIS WP FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1.QUASH THE IMPUGNED NOTIFICATION NO.FD 141 CSL 2007(1) DTD.30/3/2007 AS IN ANNEXURE-A ISSUED BY THE SECOND RESPONDENT, IN SO FAR AS CEMENT IS CONCERNED; 2.SET ASIDE THE ORDERS DTD.6/1/2010 AS IN ANNEXURE-B AND B1 AND B2 RELATING TO THE YEARS 2007-08 AND 2008-09 AND 2009-10 PASSED BY THE SECOND RESPONDENT.
- 2 - NC: 2023:KHC-D:14166 WP No. 60494 of 2010
THIS PETITION, COMING ON FOR FURTHER HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
NC: 2023:KHC-D:14166 WP No. 60494 of 2010
not called in question, then what remains is Annexures-B and B1, which are the orders passed under Section 38(5) of the Karnataka Value Added Tax Act, 2003 (‘KVAT Act 2003’ for short).
excluded while computing limitation in case appeal is filed.
after retaining xerox copies.
Sd/JUDGE
kgk List No.: 1 Sl No.: 30
1 issue framed by the court
Whether the petitioner should continue to press the prayer questioning the validity of the notification after consulting the agreed cases.
Colour shows how this judgement treated each authority
M/s. J. K. Cement Works Vs. The State of KarnatakaReferred¶28
M/s. J. K. Cement Works Vs. The State of Karnataka, Sales Tax Revision Petition No.100001/2014 and connected matters
M/s. Maya Appliances (P) Ltd Vs. Addl.Commissioner of Commercial Taxes and OthersReferred¶28
M/s. Maya Appliances (P) Ltd now known as Preethi Kitchen Appliances Pvt. Ltd. Vs. Addl.Commissioner of Commercial Taxes and Others, Civil Appeal Nos.357-367/20
3 provisions across 2 enactments
M/S. JITURI CEMENT PRODUCTS, CROSS NO.3, VADAGAON, BELGAUM
THE STATE OF KARNATAKA
ANANT RAMANATH HEGDE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
