Wipro Enterprises Private Limited Vs State of Karnataka (Karnataka High Court)
Summary: The Karnataka High Court dismissed seven Civil Revision Petitions filed by Wipro Enterprises Private Limited and upheld the orders of the Karnataka Appellate Tribunal sustaining entry tax on Hydraulic Oil under the Karnataka Tax on Entry of Goods Act, 1979 (KTEG Act). The judgment was delivered on 11 August 2026 by a Division Bench comprising Hon’ble Mr. Justice S.G. Pandit and Hon’ble Dr. Justice K. Manmadha Rao.
CRP Nos. 581/2023, 583/2023 and 589/2023 challenged the common order dated 30.03.2023 passed by the Karnataka Appellate Tribunal, Bengaluru, in STA Nos. 955/2016, 741/2016 and 334/2016. CRP Nos. 584/2023, 586/2023, 588/2023 and 590/2023 challenged the common order dated 11.04.2023 in STA Nos. 948/2016, 950/2016, 951/2016 and 949/2016. The Tribunal had dismissed the appeals and affirmed the orders passed by the authorities under the KTEG Act.
The petitioner is engaged in the manufacture and trading of Hydraulic Cylinders. During the relevant assessment years, it procured Hydraulic Oil (HLP Type) from suppliers situated outside Karnataka and caused entry of the commodity into the local area for use in Hydraulic Cylinders manufactured by it. Proceedings were initiated on the premise that entry tax had not been paid on the value of Hydraulic Oil brought into the local area. The Assessing Authority levied tax and penalty, the First Appellate Authority dismissed the appeals, and the Tribunal subsequently affirmed the levy.
