(1.) THESE twelve (12) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act'). The same are directed against the appeal orders passed by the Joint Commissioner of Commercial Taxes (Appeals -5), Bangalore (hereinafter referred to as 'First Appellate Authority' or for short as 'FAA') in case Nos. VAT:AP:89 to 99/11 -12, dated 31st August, 2013. By the said impugned appeal order, the FAA has dismissed the appeals under the KVAT Act, 2003 and thereby upholding the orders dated 4th January, 2012 of the Deputy Commissioner of Commercial Taxes (Audit -5.6), DVO -5, Bangalore (hereinafter referred as 'Assessing Authority' or for short as 'AA') passed under Section 39(1) of the Act for the tax periods of April 2008 to March 2009. These twelve appeals are confined only under the KVAT Act, 2003. The appellant has made prayer to set aside the impugned appellate order of the FAA and to allow the appeal in full. The only issue involved in these twelve appeals is regarding the interpretation of commodity namely piston rings, manufactured out of cast iron or steel and treated further are liable for tax at 4% as declared goods or liable for tax at higher rate under the residuary entry. Brief facts of the case:
(2.) GROUNDS of appeal in gist:
(3.) THE common question of law and facts are involved in all these twelve appeals and hence the same are clubbed together and disposed of by this common judgment.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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