THE STATE OF KARNATAKA vs. M/S. WS RETAIL SERVICES PRIVATE LIMITED
Appeals are dismissed and
WA/72/2018HC Karnataka31 Aug 2018
Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV
161 (Secretary, West
Bengal Council of Higher Secondary Education v.
Soumyadeep Banerjee & Ors.) and [1988] 172 ITR
321 (SC); AIR 1988 SC 1263 (Commissioner of
Income-tax, U.P.II, Lucknow v. Bazpur Co-operative
Sugar Factory Ltd.). Various rules of the West Bengal
Value Added Tax Rules, 2005 are also placed by the
petitioners to contend that, the appeal is required
