Karnataka High Court
The State Of Karnataka vs Pepsi Co. Holdings India Ltd., on 29 June, 2018
Bench: Vineet Kothari, S.Sujatha
1/4
IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 29TH DAY OF JUNE 2018
PRESENT
THE HON'BLE DR.JUSTICE VINEET KOTHARI
AND
THE HON'BLE MRS.JUSTICE S.SUJATHA
S.T.R.P. Nos.329 & 417-418/2017
BETWEEN:
THE STATE OF KARNATAKA
REP. BY THE SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001 ...PETITIONER
(BY SRI. VIKRAM A. HUILGOL, HCGP.)
AND:
PEPSI CO. HOLDINGS INDIA LTD.,
3RD FLOOR, LEVEL 4, FRONT LINE,
FRONTLINE GRANDEUR
No.14, WALTON ROAD
OFF LAVELLE ROAD
BANGALORE - 560 001 ...RESPONDENT
THESE STRPs FILED UNDER SECTION 65(1) OF THE
KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE
JUDGMENT DTD. 28.02.2017 PASSED IN STA No.105 TO
107/2015 ON THE FILE OF THE KARNATAKA APPELLATE
TRIBUNAL AT BANGALORE, ALLOWING THE APPEALS AND
SETTING ASIDE THE ORDER DATED 03.12.2014 PASSED BY
THE JOINT COMMISSIONER OF COMMERCIAL TAXES [APPEAL]
- 6, SHANTHINAGAR, BANGALORE, IN VAT. AP. No.1235 TO
1268/10-11 DISMISSING THE APPEAL AND UPHOLDING THE
Date of Order 29-06-2018, STRP Nos.329/2017 & 417-418/2017
The State of Karnataka Vs. Pepsi Co. Holdings India Ltd.,
2/4
ORDER DTD. 22.09.2010 PASSED IN TIN No.29080132567 BY
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
[ENFORCEMENT] - II, SOUTH ZONE, BANGALORE FILED U/S.
39[1] OF THE KVAT ACT 2003 READ WITH RULES 46 OF KVAT
RULES 2005 FOR THE TAX PERIOD JUNE 2007 TO MARCH
2010.
THESE PETITIONS COMING ON FOR ADMISSION, THIS
DAY, Dr. VINEET KOTHARI, J., MADE THE FOLLOWING:
ORDER
Mr. Vikram A. Huilgol, HCGP for Petitioner Learned Government Pleader appearing for the State fairly submitted that the controversy involved in the present case is covered by the decision of a Cognate Bench of this Court (in which one of us was a Member, Mrs. Justice S. Sujatha) in the case of 'M/s. Pioneer Trading v. State of Karnataka' in STRP Nos.331- 378/2014 dated 15.04.2015, in which the Cognate Bench has held thus:
"14. It is not disputed that the clarification dated 03.06.2006 was issued under Section 59(4) of the Act. Such clarification is not applicable merely in the case of the applicant seeking clarification, but, to all registered Date of Order 29-06-2018, STRP Nos.329/2017 & 417-418/2017 The State of Karnataka Vs. Pepsi Co. Holdings India Ltd., 3/4 dealers which are liable to pay tax under the Act. The clarification issued under Section 59 is different from the clarification or advanced ruling given under Section 60. In the latter case, the ruling of the authority would be binding only on the applicant which seeks such clarification, whereas in the former case (under Section 59 of the Act), it would be applicable to all registered dealers liable to pay tax. As such, the said argument of the learned Addl. Government Advocate does not have any force.
15. In view of the aforesaid, we allow these revision petitions and set-aside the order dated 01.02.2014 passed by the Tribunal as well as the orders passed by the authorities below, to the extent that the assessee/petitioner shall not be held liable for payment of tax with regard to the commodity in question (i.e., White Oats) till 20.01.2010 i.e., the date when the second clarification was issued by the Commissioner.
16. The revision petitions stand allowed to the extent indicated above."
Date of Order 29-06-2018, STRP Nos.329/2017 & 417-418/2017 The State of Karnataka Vs. Pepsi Co. Holdings India Ltd., 4/4 Since the assessment period in question is prior to January 2010 and we have no reason to take a different view in the matter, the present Revision Petitions are disposed of in same terms.
A copy of the Order may be sent to the Respondent-Assessee.
Sd/-
JUDGE Sd/-
JUDGE AN/-