M/S Den Broadhband Limited v. the State of Karnataka
Case brief
What is this about?
STRP No. 57 of 2025, High Court of Karnataka, decided 09.07.2026; petitioner M/s Den Broadband Limited (formerly Skynet Cable Network Private Limited); respondents State of Karnataka commercial tax authorities; provisions: Section 65(1) KVAT Act 2003 (revision), Section 2(29)(d) KVAT Act (deemed sale, transfer of right to use goods); subject matter: Set Top Box supply as deemed sale; assessment against merged/non-existent entity after repeal of KVAT Act; impugned order: Karnataka Appellate Tribunal, Commercial Tax Appeal No.42/2022 dated 04.06.2024; outcome: revision petition dismissed following Co-ordinate Bench decision in STRP.No.19/2024 (disposed 18.02.2025) which answered identical questions in favour of the Revenue; no independent reasoning by this Bench on the framed questions.
What did the court decide?
Following the decision of the Co-ordinate Bench in STRP.No.19/2024 and connected petitions (disposed of on 18.02.2025), which answered the identical substantial questions of law in favour of the Revenue and against the assessee, the present revision petition stands dismissed.