- 1 - NC: 2025:KHC:8271-DB STRP No. 40 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA SALES TAX REVISION PETITION NO.40 OF 2023 BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED THROUGH THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-5.7), DVO-05, DGSTO-5, VTK-2, ‘B’ BLOCK, 5TH FLOOR, ROOM NO. 508, NEAR NATIONAL GAMES VILLAGE, KORMANGALA, BENGALURU – 560 047. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS-5) 2ND FLOOR, TTMC, ‘B’ BLOCK, BMTC BUILDING SHANTHINAGAR BENGALURU - 560 027. …PETITIONERS (BY SRI. ADITYA VIKRAM BHAT, AGA) AND: M/S COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED BLOCK NO.F2, MANYATA EMBASSY BUSINESS PARK, HEBBAL OUTER RING ROAD, RACHENAHALLI, Digitally signed by LAKSHMINARAYAN N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:8271-DB STRP No. 40 of 2023 NEAR NAGAVARA JUNCTION, BENGALURU - 560 045. …RESPONDENTS (BY SRI. NAVEEN KUMAR K S, ADVOCATE) THIS STRP FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 30.09.2022 PASSED IN STA No.150, 151 AND 197/2020 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEALS AND SETTING ASIDE THE ORDER DATED 14.07.2020 PASSED IN VAT A.P.NO.59/18-19, UPHOLDING THE ORDER DATED 19.05.2020, PASSED IN VAT A.P.NO.58/17-18 AND 83/17-18 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-5, BENGALURU, DISMISSING AND PARTLY ALLOWED THE APPEALS RESPECTIVELY FILED AGAINST THE REASSESSMENT ORDER DATED 20.04.2018 AND 29.03.2019 PASSED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, BENGALURU, FOR THE TAX PERIOD OF APRIL-2011 TO MARCH-2012, APRIL-2012 TO MARCH-2013 AND 2014-15. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA ORAL ORDER (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this petition is substantially similar to the one decided by us in STRP No.*33/2023 between STATE OF KARNATAKA vs. M/S BIESSE MANUFACTURING CO. PVT. LTD., wherein we negatived the petition by a considered order. Therefore, the fate of this *Corrected vide chamber order dated 05.03.2025. - 3 - NC: 2025:KHC:8271-DB STRP No. 40 of 2023 petition should also be the same on the principle of like cases to be decided alike. Ordered accordingly and petition is dismissed, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DR List No.: 1 Sl No.: 0