- 1 - NC: 2025:KHC:8191-DB STRP No. 32 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH 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. 32 OF 2023 BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED THROUGH THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-6.2), DVO-6, 3RD FLOOR, BLOCK NO.II, M.S. INDUSTRIAL COMPLEX, KIADB BUILDING, PEENYA, INDUSTRIAL AREA, 4TH PHASE, 14TH CROSS, 2ND STAGE, PEENYA, BENGALURU - 560 027. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS-6), 2ND FLOOR, TTMC, B BLOCK, BMTC BUILDING, SHANTHINAGAR, BENGALURU - 560 027. 3. THE COMMISSIONER OF COMMERCIAL TAXES. VANIJYA THERIGE KARYALAYA, P. KALINGARAO ROAD, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009. …PETITIONERS (BY SRI. ADITYA VIKRAM BHAT, AGA) AND: M/S BIESSE MANUFACTURING CO PVT LTD SURVEY NO. 32, NO. 469, JAKKASANDRA VILLAGE, SONDEKOPPA ROAD,NELAMANGALA, BENGALURU - 562 123. REPRESENTED BY ITS AUTHORIZED SIGNATORY) …RESPONDENT (BY SRI. CHYTANYA. S.S. SENIOR COUNSEL A/W SRI. TATA KRISHNA, ADVOCATE) Digitally signed by CHETAN B C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:8191-DB STRP No. 32 of 2023 THIS STRP FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT,2003 AGAINST THE JUDGMENT DATED 27.02.2023 PASSED IN STA NO. 320/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 05.12.2015 PASSED IN VAT. AP. NO. 24/15-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6), BANGALORE DISMISSING THE APPEAL FILED AGAINST THE REASSESSMENT ORDER AND PENALTY ORDER DATED 29.04.2015 PASSED IN TIN NUMBER 29940475959/LVO-066 BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-602, DVO-6, BANGALORE, FOR THE TAX PERIOD OF 2008-2009. THIS PETITION, COMING ON FOR HEARING, 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 petition should also be the same on the principle ‘like cases to be decided alike’. - 3 - NC: 2025:KHC:8191-DB STRP No. 32 of 2023 Ordered accordingly and petition is dismissed, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE Snb/ List No.: 1 Sl No.: 0