.....of other goods] and (iii) Fourth Schedule, at the rate of twenty per cent. 6[(b) in respect of,- (i) cigarettes, cigars, gutkha and other manufactured tobacco at the rate of fifteen per cent; (ii) other goods at the rate of thirteen and one half per cent] 2[(c) in respect of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract specified in column (2) of the Sixth Schedule, subject to sections 14 and 15 of the Central Sales Tax Act, 1956(Central Act 74 of 1956), at the rates specified in the corresponding entries in column (3) of the said Schedule.]2 (2) Where goods sold or purchased are contained in containers or are packed in any packing material liable to tax under this Act, the rate of tax applicable to taxable turnover of such containers or packing materials shall, whether the price of the containers or packing materials is charged for separately or not, be the same as the rate of tax applicable to such goods so contained or packed, and where such goods sold or purchased are exempt from tax under this Act, the containers or packing materials shall also be exempt. (3) The State Government may, by.....
View Complete Act List Judgments citing this section.....not be made after the following time limits. (a) five years after the end of the prescribed tax period; or (b) three years after evidence of facts, sufficient in the opinion of the prescribed authority to justify making of the re-assessment, comes to its knowledge, whichever is later. 1[(2)If any tax is, not paid by a dealer who has failed to get registered though liable to do so or fraudulently evaded attracting punishment under-Section 79, an assessment or re-assessment may be made as if in sub-section (1) reference to five years was a reference to ten years.] (3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be. __________________________ 1. Substituted by Act 6 of 2007 w.e.f. 1.4.2007. "(2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in sub-section (1), reference to five years was a.....
View Complete Act List Judgments citing this section.....the court of Wards, theAdministrator-General, the Official trustee or any receiver or manager,including any person whatever his designation who in fact manages property onbehalf of another, appointed by or under any order of a Court; (g)the administration of the checkposts set up and the barriers erected under thisAct and the regulation of work therein; (h)the assessment to tax under this Act of any turnover which has escapedassessment; (i)compelling the submission of returns and the production of documents andenforcing the attendance of persons and examining them on oath or affirmation; (j)securing that returns furnished or accounts or documents produced or evidence ofany kind given under this Act before any prescribed authority or an appeal orrevision from any decision of such authority are kept confidential; (k)the procedure to be followed and the powers exercisable in proceedings forrecovery under Section 42; (l)the duties and powers of officers appointed for the purpose of enforcing theprovisions of this Act; (m)the term of office and conditions of service of the members of the AppellateTribunal; (n)the fees payable for the grant of duplicate certificates.....
View Complete Act List Judgments citing this section.....to the conditions specified in section 11.] __________________________________ 1. Inserted by the Karnataka Value Added Tax (Amendment) Act, 2009. Section 24 - Suo motu registration Where a dealer liable to be registered has failed to inform the competent authority of his liability to be registered, the competent authority may after conducting such survey, inspection or enquiry as may be prescribed, proceed to register such person under Section 22. Section 25 - Registration (1) The form of application to register under Section 22 or 23, the time and manner of making application, and the fee, payable shall be as may be prescribed. (2) On receipt of an application to register under Section 22 or 23, the prescribed authority shall register any such dealer and grant him a certificate of registration, if he is satisfied that the applicant is a bona fide dealer and that he complies with the 1[the date of such application or form the date of commencement of business by such dealer, whichever is later.] (3) The prescribed authority may refuse to grant a certificate of registration to the applicant for any good and sufficient reasons to be recorded in writing,.....
View Complete Act List Judgments citing this section.....that period. (4) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of tax and penalty not disputed in the appeal. (b) The tax or other amount shall be paid in accordance with the order 4[or proceedings] against which an appeal has been preferred. 1[(c) (i) The appellate authority may, in its discretion, stay payment of one half of tax, if the appellant makes payment of the other half of the tax along with the prescribed form of appeal. (ii) Where any application made by an applicant for staying proceedings of recovery of any tax or other amount has not been disposed of by the appellate Authority within a period of thirty days from the date of such application, it shall be deemed that the Appellate Authority has made an order staying proceedings of recovery of such tax or other amount subject to payment of one half of the tax disputed and furnishing of sufficient security to the satisfaction of the Assessing Authority in regard to the other half of such tax or amount within a further period of fifteen days.] . (d) Where an order staying proceedings of recovery of.....
View Complete Act List Judgments citing this section.....Act, 1958 (Central Act 43 of 1958) or the Trade Marks Act, 1999 (Central Act 47 of 1999).] (6) 'Business'includes:- (a) any trade, commerce, manufacture or any adventure or concern in the nature oftrade, commerce or manufacture, whether or not such trade, commerce,manufacture, adventure or concern is carried on in furtherance of gain or profitand whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental or ancillary to, such trade,commerce, manufacture, adventure or concern. 3[(7) Capital goods for the purposes of section 12 means plant, including cold storage and similar plant, machinery, goods vehicles, equipments, moulds, tools and jigs, and used in the course of business other than for sale;] (8) 'Commissioner'means any person appointed to be a Commissioner of Commercial Taxes underSection 3 of the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957). (9) 'Company'shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1of 1956). (10) 'Tocultivate' with its grammatical variations and cognate expressionsmeans to carry on any agricultural operation; (11) 'Tocultivate personally' means,.....
View Complete Act List Judgments citing this section.....an assessment made or deemed to have been made under this Act and includes a re-assessment. (6) Business includes:- (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on in furtherance of gain or profit and whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (7) Capital goods means plant, including cold storage and similar plant, machinery, goods vehicles, equipments, moulds, tools and jigs whose total cost is not less than an amount to be notified by the Government or the Commissioner, and used in the course of business other than for sale. (8) Commissioner means any person appointed to be a Commissioner of Commercial Taxes under Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry.....
View Complete Act List Judgments citing this section.....Act, 1958 (Central Act 43 of 1958) or the Trade Marks Act, 1999 (Central Act 47 of 1999).] (6) 'Business'includes:- (a) any trade, commerce, manufacture or any adventure or concern in the nature oftrade, commerce or manufacture, whether or not such trade, commerce,manufacture, adventure or concern is carried on in furtherance of gain or profitand whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental or ancillary to, such trade,commerce, manufacture, adventure or concern. 3[(7) Capital goods for the purposes of section 12 means plant, including cold storage and similar plant, machinery, goods vehicles, equipments, moulds, tools and jigs, and used in the course of business other than for sale;] (8) 'Commissioner'means any person appointed to be a Commissioner of Commercial Taxes underSection 3 of the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957). (9) 'Company'shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1of 1956). (10) 'Tocultivate' with its grammatical variations and cognate expressionsmeans to carry on any agricultural operation; (11) 'Tocultivate personally' means,.....
View Complete Act List Judgments citing this section.....(Amendment )Act 2005. 4. Substituted by Act 4 of 2006 w.e.f. 01.04.2006 for the following :"after his first sale". 5. Omitted by the Karnataka Value Added Tax (Amendment) Act, 2010 dated 29.03.2010 w.e.f. 01.04.2010. Prior text was "Every dealer whose total turnover exceeds or who reasonably expects his total turnover to exceed two lakhs rupees, as computed under the provisions of the Karnataka Sales Tax Act 1957 (Karnataka Act 25 of 1957), in the year ending Thirty First day of March 1[2005] shall be liable to be registered and report such liability on such date as may be notified by the Government." 6. Substituted by the Karnataka Value Added Tax (Amendment) Act, 2010 dated 29.03.2010 w.e.f. 01.04.2010 for the following :"two lakhs rupees" 7. Substituted by the Karnataka Value Added Tax (Amendment) Act, 2010 dated 29.03.2010 w.e.f. 01.04.2010 for the following : "fifteen thousand rupees".
View Complete Act List Judgments citing this section.....to believe that any dealer has attempted to evade payment of any tax, he may issue a protective assessment on such dealer in accordance with sub-section (5) of Section 38. (6) All searches and seizures under sub-section (4) or (5) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974). (7) No person shall tamper with any seal put under sub-clause (i) of clause (c) of sub-section (4). (8) Where the officer-in-charge of the check post or barrier, or the officer empowered as aforesaid, on interception of the goods vehicle or on inspection of any godown, is of the opinion that further verification is necessary with respect to either the accuracy of the particulars furnished in the documents accompanying the goods under transport or in transit, or as to the sufficiency and the cause adduced in respect of any contravention of sub-section (2), he may verify the particulars himself or, if it is necessary to cause it to be verified by referring the matter to any other officer and if such verification is not likely to be completed within a reasonable time, he may direct, in writing, the carrier or the person in charge of.....
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