- 1 - NC: 2025:KHC:8189-DB STRP No. 46 of 2022 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. 46 OF 2022 BETWEEN: 1. STATE OF KARNATAKA, REPRESENTED THROUGH THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS-6), 2ND FLOOR, TTMC, BMTC BUILDING, SHANTHINAGAR, BENGALURU - 27. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-6.2), DVO-6, BENGALURU. …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 (REP BY 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:8189-DB STRP No. 46 of 2022 THIS STRP HAS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT,2003, AGAINST THE JUDGMENT DATED 24.03.2021 PASSED IN STA NO.193/2019 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL AND SETTING ASIDE THE JUDGMENT AND DATED 24.04.2019 PASSED IN CST AP.NO.26/16-17 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6), BANGALORE, DISMISSING THE APPEAL AND UPHOLDING THE RE- ASSESSMENT ORDER DATED 08.06.2016 PASSED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT 6.2), DVO-06, BANGALORE, AND FOR THE TAX PERIODS FROM APRIL 2007 TO MARCH 2008. 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:8189-DB STRP No. 46 of 2022 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