State of Karnataka vs Reddy Structures Private Limited

Dilip B. Bhosale, J.—Government Pleader appearing for the petitioner-State in all fairness states that the questions of law raised in these revision petitions and the questions of law raised in STRP No. 240 of 2011 and connected revision petitions are identical. He submits that STRP No. 240 of 2011 and connected revision petitions have already been disposed of by this Court by pronouncing judgment in the open Court. Both the questions raised in those revision petitions, according to learned Counsel for the petitioner, are similar to the questions raised in these revision petitions and that the questions have been answered against the petitioner-State. In view thereof, he submits that these revision petitions may also be disposed of answering the questions of law raised in these STRP''s against the petitioner-State and in favour of the respondent/assessee. Learned Counsel appearing for the respondent-assessee also confirms that the questions of law involved in these revision petitions and in STRP No. 240 of 2011 and connected revision petitions are identical and they are answered by the Division Bench against the petitioner and in favour of respondent-assessee.

In the circumstances, these revision petitions are dismissed in terms of the judgment in STRP No. 240 of 2011 and connected revisions. Consequently the interim applications, if any, also stand disposed of.