M/S Kanti Sweets vs Joint Commissioner Of Commercial Taxes ... on 2 September, 2022
(vi) M/s. Infinite Builders & Developers vs.
The Additional Commissioner of Commercial
Taxes - (2013) SCC Online KAR 5001;
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M/S Infinite Builders And Developers vs The Additional Commissioner Of ... on 30 May, 2013
The State Of Karnataka vs Sonal Apparel Private Limited on 22 December, 2022
• that in State of Karnataka v. M/s. Centum
Industries22and M/s Infinite Builders and
Developer, Bangalore v. The Additional
Commissioner of Commercial Taxes23, this
Court has clarified that the words "in that
period" under Section 10(3) provides the period
in which input tax is paid and output tax is
payable and the same has to be accounted in
accordance with the provisions of the Act;
The State Of Karnataka vs Mukund Limited on 18 December, 2023
• that in the State of Karnataka v. M/s.
Centum Industries and M/s Infinite
Builders and Developer, Bangalore V.
The Additional Commissioner of
Commercial Taxes, this Court has
clarified that the words "in that
period" under Section 10(3) provides
the period in which input is paid and
output tax is payable and the same
has be accounted in accordance with
the provisions of the Act;
M/S Rajapur Minerals vs The Deputy Commissioner Of Commercial ... on 25 February, 2026
8. A Coordinate Bench of this Court, in an identical issue
in M/s.Presidency Builders (supra), has set aside
the recovery proceedings and remanded the matter
for fresh consideration from the stage of reply to the
show cause notice. In paragraph No.5 of the said
judgment, it has been held as under:
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