- 1 - NC: 2025:KHC:2069-DB CRP No. 346 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA CIVIL REVISION PETITION NO. 346 OF 2021 (TAX) BETWEEN: THE STATE OF KARNATAKA, REP. BY IS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, BANGALORE - 560 001 …PETITIONER (BY SRI. ADITYA VIKRAM BHAT, AGA) AND: M/S KLUBER LUBIRCATION (INDIA) PVT.LTD., 3RD FLOOR, SILVER JUBILEE BLOCK, 3RD CROSS, MISSION ROAD, BENGALURU - 560 027 …RESPONDENT (BY SRI. RAVI RAGHAVAN, ADVOCATE) THIS CIVIL REVISION PETITION IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT,2003, AGAINST THE JUDGMENT DATED 26.10.2018 PASSED IN STA NO. 937 AND 938/2016 (CH-3) ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEALS SETTING ASIDE THE ORDER DATED 20.10.2016 PASSED IN KTEG.AP.01/16-17 (A.Y.2011-12) ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS- 3), BANGALORE, DISMISSING THE APPEAL AND UPHOLDING THE ASSESSMENT ORDER DATED 04.03.2016 PASSED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 3.2, BANGALORE, AND FOR THE TAX PERIODS OF 2011-12. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NANDINI D Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2069-DB CRP No. 346 of 2021 CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this appeal is substantially similar to the one treated in T.A.E.T. No.10/2014 between M/S. KLUBER LUBRICATION (INDIA) PVT. LTD. VS. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES disposed off by a Coordinate Bench of this Court vide order dated 16.12.2020, holding in favour of the assessee. We are told that the appeal against this judgment is pending on the file of the Hon'ble Apex Court in SLP No.6045/2022. In view of the above, this petition is disposed off, subject to the outcome of the pending SLP. In the event SLP is allowed, it is open to the Revenue to seek revival of this petition, subject to all just exceptions. Ordered accordingly and petition is disposed off. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE RD