- 1 - NC: 2025:KHC:8272-DB STRP No. 1 of 2024 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.1 OF 2024 BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED THROUGH THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-2) 2ND FLOOR TTMC, ‘B’ BLOCK, BMTC BUILDING SHANTHINAGAR BENGALURU - 560 027. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT -2.2( DVO-2 RAJARAJESHWARINAGAR BENGALURU - 560 098. …PETITIONERS (BY SRI. ADITYA VIKRAM BHAT, AGA) AND: DEV KIRAN PAPERS MILLS PRIVATE LIMITED 24, KUMBALAGODU POST, GUDIMAVU VILLAGE, BENGALURU - 560 074 (REPRESENTED BY ITS AUTHORIZED SIGNATORY) …RESPONDENT (BY SRI. BALASUBRAMANI V R, ADVOCATE) Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:8272-DB STRP No. 1 of 2024 THIS STRP FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 30.09.2022, PASSED IN STA.NO. 115/2021, ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL AND FILED AGAINST THE ORDER DATED 30.10.2021 PASSED IN VAT.AP. 55/20-21, (A.Y. 14-15) ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS 2, DISMISSING THE APPEAL AND FILED AGAINST THE ENDORSEMENT ORDER DATED 29.01.2021 ON THE FILE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 2.2 DVO-2, BENGALURU FOR THE TAX PERIOD FROM APRIL - 2014 TO MARCH -2015. THIS PETITION, COMING ON FOR FURTHER ORDERS, 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.30/2023 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 - 3 - NC: 2025:KHC:8272-DB STRP No. 1 of 2024 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