SANDUR MANGANESE AND IRON ORES LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE three (03) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act') read with Section 9(2) of the Central Sales Tax Act, 1956 (for brevity 'the Act') contesting the common appeal orders dated 24th February, 2012 in case Nos. CST.AP.141 to 143/2011 -12 passed under Section 62(6) of the Act by the Joint Commissioner of Commercial Taxes (Appeals), Davanagere Division, Davanagere (for short, as 'FAA'). By the impugned appellate order, the FAA has dismissed the appeals and thereby has upheld the orders under Section 9(2) of the Act read with Section 69(1) of the KVAT Act dated 15th December, 2011 for the quarters ending March 2006, March 2007 and March 2008 passed by the Deputy Commissioner of Commercial Taxes (Enforcement), Challakere (for short, the 'AA'). In fact, the appellant has filed appeals for the quarter tax periods ending March 2006, March 2007 and March 2008 and the appellant has urged to quash the orders of the lower authorities on the ground that both FAA and AA have failed to appreciate the true nature of the transactions between the appellant -company and the MMTC Limited. In the grounds, the matter has been elaborated which would be considered while dealing with the same. Brief facts. -

(2.) GROUNDS of appeals. -

(3.) PERUSED the records of the lower authorities. Since, common question of law and facts are involved in these appeals, the same are clubbed together and disposed of by this common judgment. After careful examination of the records and the grounds urged, the following points which arise for our consideration are: