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STA/26/2017 of M/S KATHARE ENTERPRISES vs THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES

High Court of KarnatakaSTA

About this record

The High Court of Karnataka decided this matter on 31 October 2025. The registry identifies it as CNR KAHC010362552017. The bench of 2 comprised Justice S.G.Pandit and Justice K. V. Aravind.

The disposal recorded by the registry is "Order in favor of the appellant, setting aside the revisional order and restoring the app…". The record refers to 2 enactments, among them Central Sales Tax Act, 1956 and Karnataka Value Added Tax Act, 2003. 3 statutory provisions are noted on the record.

Court record

Court record details
CourtHigh Court of Karnataka
Record typeSTA
Case numberCNR KAHC010362552017
Date of decision
Decision year2025
Bench
PetitionerM/S KATHARE ENTERPRISES
RespondentTHE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES
DisposalOrder in favor of the appellant, setting aside the revisional order and restoring the appellate order
Acts
Sections
  • Section 9(2) of the Central Sales Tax Act, 1956
  • Section 66(1) of the Karnataka Value Added Tax Act, 2003
  • Rule 12(1) and Rule 12(10)(b) of the CST (R & T) Rules

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