Dr. Nigam Nuggehalli [1] The case of Xiaomi India Pvt Ltd v  State of Karnataka  (hereafter Xiaomi ), decided by the Karnataka High Court, is actually a simulation of a case because it did not yield a decision. The court remitted the case back to the Joint Commissioner of Commercial Taxes (the ‘adjudicating officer’) to review the case once again after hearing the parties more comprehensively on the applicable law. It is likely that after the adjudicating officer has taken hi