_’A fiafiahinagarx
Q_’5angaiareQ% ”
Ifl THE 3333 SOUR? 0? KARflA?AKA, E&N&§L@RE
EATEQ @325 THE 9&3 say 0? ygcamsaa, 2@:s,3Lu*
?RESEfiE
was Kfifi’BLE MRS. aaswxcs MARJULA cxaiiggff
fififi
THE HQK’BLE MR sagwxafi &ag$ig§ KUfig3 *’
sTA.mo.a8£2§:§
BETWEEN xx ‘
M/s.Kapear Iaging {§}gfitd;, _
qssgzsf ifltfifiain, 4*” T fileckgfi’
Jayanagar, BangaLore~56G_0é2L
A company registgred gnae:,uné{*, ‘”
Indian ¢ompaniesj&ct,=
Reyrasented by Mahagef; M« .4~,
&.Thiruvangadam, $Xo=S.ArmagiamQ, ¥’
Age: $2 yeaxs. * ‘* ‘.’L ¢’*_”e”
3 ;,$ppallant
{By 3:: §,?.Gan§§i; Advf}, V :
Afifi
ThegCai5$:¢§%rA¢§’,
flsmerggal Taxes, Kazfiataka
Eat £1003, ‘H_ *’ 9
?ag;jya’Eh@rige Kéryfiiaya,
Reapmndent
=gfifiSri”%QK,§edamnrthy, QR}
M §hi$. swa is filed n;s.s5{:) oi Karnataka
Value =Added Tax Act, EGQB against the
arder
Cifi.§.5.2§§.G passed in KVA’ffSI’fi/QR”-16,/3§-l€% O23. tI:’z§’.é”–.
file of Qammissioner af Commrcial Taxe5;_ a
Bangaiore, setting aside the orfier ; u
§Q,AE.CLR.CR.149fG§”§? dated 23.3.2@§? @§f”€h$_’;
fiflAR, and claxifying that 3} Flex fiateriai’§§eé=”
as a yrinting madia and bi Rubber Blanket n§ed*¢f_
cffset printing’ machines are unscheéuied ‘g§a§£,*
iiabia to fax at 12.5% upto 31.3,2s;a_ énd_”at_”__A
:3,5% fram 3.4.2010 unéer 5ec.4{1}$b} 6f tne”A&t:_,”*T
This $23 ccming an far fifimissicn this fiaggf
MAxJuLA cgannva J, delivered thg’fo11owigg:g
J 3 3 G’E_M a*fi’%f’ “.
Heard the learned écfinsé;}fib£ £h$’appeilant
as well as the ;éa;nedf”Gc#§xfim§nt a@§$¢ate for
the re$p0n§en£P fi !§r
it is hgt§nV§i%§$£§_£fiét subsequent ta the
impugned aréer éfi§’héf5ré fiiing an aypeal before
%§i§.¢é%gt;%ré§fii§ééé£i§n apyliaatian came ta he
§::e¢’g§§e§=§eét;¢g s§ af the avg? Act sf 2903 on
“7,31,S’2§;§ by §§$fi&$$€S&Q. Ehe said rectificatisn
Lf§§p;;¢ation ¢ame ta be dispa$e& cf an nfirits by
5 a$&éri&£p 25,8.2€1$, fha pregent iflyugaed Gréar
A §;s aggin$t the ardex fit 5.s.2e1a. in that View of
‘”V.WAthe ” matter; the apgeilant cugfit ta have
u*c§a;;engea bath the oréers éated 5.5.2319 and
I .
%
2£.8,2§lQ irrespectiva as the fact 2:1:a_;t– .f”–«tE:e:
ractifisatiazi a§;::}..:é.catiQz: was §{.’@j€é3’§€f§{f§:’-
€:$§m2Q1s;$;?.,m:er sanaerrzeé, _
fisaarégixgzyg aha ap§$a3. ‘g.::f,.%:_’_ ‘eifieéfizréeé
wiiéaairawiz .E”®$@;§”i!:’§..§’3§’ 3,:?.:@€§::’:_é”;§: t$’v-322$. _;:3;;:;:.e§&§;,;;Z:;;«~””.&:z%:o%:–‘ ta 2 L’
chgiiamga Eaaetig aha oXée;z;f’_;§”. _d;:;s._%;_;*.efi .’ 5 azzfig.
E5 . 8 9 233.3 ., .