M/S. KOLVEKAR LOGISTICS VERSUS THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) , DHARWAD, THE COMMERCIAL TAX OFFICER (ENFORCEMENT 2) TUMKUR, THE REGISTRAR, KARNATAKA APPELLATE TRIBUNAL, BENGALURU vide WRIT PETITION NO. 100347/2022(T-RES) dated 22.04.2024 (High Court – Karnataka)