- 1 - HC-KAR CNR: KAHC010136252026 NC: 2026:KHC:53028-DB STRP No. 13 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA SALES TAX REVISION PETITION NO.13 OF 2026 BETWEEN: M/S BOSTIK INDIA PRIVATE LIMITED (BEARING TIN. 29870055648/ GSTIN 29AABCB4627N1ZC) NO.124/1, 124/2A, KACHANAYAKANALLI, OFF HOSUR ROAD, JIGANI HOBLI, ANEKAL TALUK, BENGALURU - 562 106 (REPRESENTED BY MR. SURESH RAMACHANDRAN, MANAGING DIRECTOR) …PETITIONER (BY SMT. PALLAVI SRIDHAR, ADVOCATE (ABSENT) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES, BENGALURU, KARNATAKA, VANIJYA THERIGE BHAVAN, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009. Digitally signed by MAHALAKSHMI B M Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010136252026 NC: 2026:KHC:53028-DB STRP No. 13 of 2026 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS - 4) 2ND FLOOR, TTMC 'B' BLOCK, BMTC BUILDING, SHANTINAGAR, BENGALURU - 560 027. 3. THE COMMERCIAL TAX OFFICER (AUDIT 4.3), DVO- 4, 1ST FLOOR, VTK-II, NEAR NATIONAL GAMES VILLAGE, RAJENDRANAGAR, KORAMANGALA, BENGALURU - 560 047. …RESPONDENTS (BY SRI. ADITYA VIKRAM BHAT, ADDL. GOVERNMENT ADVOCATE FOR R-1 & R-2) THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 SEEKING TO ALLOW THE PETITIONER'S REVISION PETITION BY SETTING ASIDE THE ORDER DATED 31.05.2025 (IN ANNEXURE-A) PASSED BY THE KARNATAKA APPELLATE TRIBUNAL IN SALES TAX APPEAL NO.595/2017. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA - 3 - HC-KAR CNR: KAHC010136252026 NC: 2026:KHC:53028-DB STRP No. 13 of 2026 ORAL ORDER (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. None appears for the petitioner. 2. It is seen that none had appeared for the petitioner on the previous date of hearing as well [hearing held on 03.09.2026]. 3. The learned counsel appearing for the State submits that the controversy involved in the present petition is covered by the decision of the Hon'ble Supreme Court in the case of India Meters Limited v. State of Tamil Nadu1 . 4. As none appeared for the petitioner, the petition is dismissed for non-prosecution. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE AT List No.: 1 Sl No.: 18 1 (2010) 9 SCC 423