{"id":113137,"date":"2010-10-01T00:00:00","date_gmt":"2010-09-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/poetic-interiors-and-vs-the-state-of-karnataka-on-1-october-2010"},"modified":"2018-01-25T09:41:06","modified_gmt":"2018-01-25T04:11:06","slug":"poetic-interiors-and-vs-the-state-of-karnataka-on-1-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/poetic-interiors-and-vs-the-state-of-karnataka-on-1-october-2010","title":{"rendered":"Poetic Interiors And … vs The State Of Karnataka on 1 October, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Poetic Interiors And … vs The State Of Karnataka on 1 October, 2010<\/div>\n
Author: Manjula Chellur K.Govindarajulu<\/div>\n
 \n\nHQTHE}\ufb01C%ICOURT(\ufb02?KARNATAKAA\ufb02W&MNGALORE\n\nDATED THIS THE I51' DAY OF' OCTOBER 20\n\nPRESENT\n\nTHE HONBLE MRS. JUSTICE MA1\\fJULA'C'I:4::ELLVI.JvRV I u  \n\nAND\n\nTHE HONELE MR. JUSTICE K.OOV7NDAIP\u00a7AJIj*LIji; \n\nS.T.A I06'\/'A009\nBETWEEN: \" M. ' % %\n\nPOETIC INTERIORS & CON_STRUCTfIO--N.  _ \nPVT. LTD.,     1 \nNO.1889,8'1'*'*CR0?5E3'   \nHALIIISTAOE  = A _   .\n\nT}IIPPASAIID'I\u00a7A.' \" \nBANGPLLORE.   \n = A * \" ...APPELLANT\n\n{BY SR1. M'\/S_4KI'\u00a5IIV\u00a7AI14I'9i.'.8:  SRLARAVIND KAMATH,\nJ.BENO,,ADV'S.)V  * '\n\n  THE  KARNATAK A\n\n~. TITROIUGII: 'THE SEC RETARY\nFI4NANVCE'L)EPARTMENT\nVIDIIAN SOUDHA\n\n BANGALORE W 1.\n\n .,_TI5-TE ADDITIONAL COMMISSIONER OF\n\n COMMERCIAL TAXES, ZONE-I\nGANDHINAGAR\n\" BANGALORE W 560 009.\n\n\n\n \n\nt\\)\n\n3. THE DEPUTY COMMESSIONER 0?\nCOMMERCIAL TAXIES (RICCOVERY - '13)\nSRINIVASA COM\u00a5\"'I,I\u00a3X\nSI-1ESI'\"\u00a3ADRI} 'URf\\M\nBANGALORE.\n\n[BY SRI.S.SUJATHA. AGA)\n\n>ll==\u00a3=\n\n RES;>oN1\u00a7\u00a7:N'rg *7  _  \"\n\nTHIS STA FILED U\/S' 24(1)     \n\nAGAINST THE .RI3\\\/ISION O'mj\u00a3:.R DATED..V.12.77:1IV;2OO8\nPASSED IN NO.ZAC~l\/DVO\u00bb1R-~~--\u00e9\u00a3; _'8\/S.MRA6\u00a7\"81 .250\/0e\u00bb07\nT7778\/08~09 ON THE=.%'1LE._L C.)F   COMMISSEONER\nTAXES, BANGLAORE,  ORDER OF\nASSESSMENT_, x.V;1'rH  REVISING THE\nAI\u00ab'oRESA1D___    A<:_e'eRD:._N(;:LY_ . EEONCLUDE '1'm\u00ab:\nREVISION RRQe.E\u00bb\u00a7;;3i'1\\:\u00a7;\u00abSI77.* 'a  V\n\n"1*R_I1S--_ S.T\ufb02A.. 7 FOR ADMISSION BEFORE\nTHE COURT 'arm-3-  D1{W; MANJULA CHELLUR. J\nDEL1v_1~:RED"TH13:.RQ1,1;Qw1'Ne: -\n\nJUDGMENT\n<\/pre>\n
 Rearmed eeunsel for the appellant and<\/p>\n
 Cpvernrneni Advocate representing Revenue.<\/p>\n
2. The appeilamt is a proprietorship (?(JI’1CE’I”I]<\/p>\n
 engagged in the business of interior dectoratiorl work on<\/p>\n
1.1<\/p>\n
assessee in his monthly reports as well as revised<\/p>\n
returns and also the turn over estimated <\/p>\n
Intelligence Wing of the Department is substahutially—itliel _<\/p>\n
same. if at all the purchase billsHoutside”thie\u00bb ll ‘* <\/p>\n
Karnataka are part of t.he reetorclg” ..unlress~ l”the:f’e-._ <\/p>\n
material to show that t.hose_”goodsA’~W:ere_  into <\/p>\n
local area, opinion of   that
\nfor the contract  appellant\u00bb
\nassessee outside  must have
\nbeen used-.”‘  l’   the contract
\nagreem.cnt~   is just and proper.\n<\/p>\n
Sirnilarly, lsrrihaterial to show that the<\/p>\n
goods purehas’edVViu3fA’–the\u00b0:appellant were used resulting<\/p>\n
 ‘win addifferent forrr1’;””the appellanbassessee was entitled<\/p>\n
 the cost of the material as per the<\/p>\n
 to Rule 6(4) of the KST Rules of 1957.<\/p>\n
the reasons above, we are of the opinion that<\/p>\n
 _ ‘the. Revisionexl Authority was incorrect in setting aside<\/p>\n
   orders of the first Appellate Authority. Accordingly,<\/p>\n
the appeal is allowed confirming the orders of the First<\/p>\n
— “””””m->–‘v>-wwow<\u00bb\u00bbw.4 W Wm" W<\/p>\n
Appellate Autho1"ity~J0'1n1i Commisz-3i0ne"r of Commerciai<\/p>\n
Taxes.\n<\/p>\n
SS\/–<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Poetic Interiors And … vs The State Of Karnataka on 1 October, 2010 Author: Manjula Chellur K.Govindarajulu HQTHE}\ufb01C%ICOURT(\ufb02?KARNATAKAA\ufb02W&MNGALORE DATED THIS THE I51′ DAY OF’ OCTOBER 20 PRESENT THE HONBLE MRS. JUSTICE MA1\\fJULA’C’I:4::ELLVI.JvRV I u AND THE HONELE MR. JUSTICE K.OOV7NDAIP\u00a7AJIj*LIji; S.T.A I06’\/’A009 BETWEEN: ” M. ‘ % % POETIC INTERIORS & CON_STRUCTfIO–N. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-113137","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nPoetic Interiors And ... vs The State Of Karnataka on 1 October, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/poetic-interiors-and-vs-the-state-of-karnataka-on-1-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Poetic Interiors And ... vs The State Of Karnataka on 1 October, 2010 - 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