Title : Administration and Collection of Tax
State : Karnataka
Year : 2003
..... (a) fails to pay any amount of tax or additional tax declared on the return, or (b) ..... (a) as if it were an arrears of land revenue; or (b) by attachment and sale ..... of land ..... attempting to avoid or evade tax or is concealing his tax liability in any manner .....
View Complete Act List Judgments citing this sectionTitle : Incidence and Levy of Tax
State : Karnataka
Year : 2003
..... 10 - output tax, input tax and net tax (1) output tax in relation to ..... tax restrictions (a) input tax shall not be deducted in calculating the net tax payable, in respect of: (1) tax ..... or the rate of tax, 1[or is unable to issue a tax invoice as specified in .....
View Complete Act List Judgments citing this sectionTitle : Administration and Collection of Tax
State : Karnataka
Year : 2003
..... - (a) fails to pay any amount of tax or additional tax declared on the return, or (b) furnishes a revised ..... - (a) as if it were an arrears of land revenue; or (b) by attachment and sale or by sale ..... and may be recovered as if it were an arrear of land revenue. .....
View Complete Act List Judgments citing this sectionTitle : The Incidence and Levy of Tax
State : Karnataka
Year : 2003
..... tax, input tax and net tax (1) output tax in relation to any registered dealer means the tax ..... tax restrictions (a) input tax shall not be deducted in calculating the net tax payable, in respect of: (1) tax ..... liable to pay tax, and the tax collected shall be .....
View Complete Act List Judgments citing this sectionTitle : Composition of Tax
State : Karnataka
Year : 2003
..... -section (2) of section 3,in addition to tax by way of composition on the total ..... section (1), the turnover on which tax is leviable under sub-section (2) of section ..... case of a dealer opting for composition of tax under clause (a) or (c) of sub- .....
View Complete Act List Judgments citing this sectionTitle : Tax Invoices and Bills of Sale
State : Karnataka
Year : 2003
..... value 3[or a dealer permitted to pay tax under section 16] shall issue a bill ..... taxable goods or a dealer opting to pay tax by way of composition under section 15 selling ..... -taxable goods; or (b) opting to pay tax by way of composition under section 15 and .....
View Complete Act List Judgments citing this sectionTitle : Input Tax Restrictions
State : Karnataka
Year : 2003
..... in calculating the net tax payable, in respect of: (1) tax paid on purchases attributable ..... or (3) except as provided in section 12; (5) tax paid on purchase of goods, that are ..... ,except as provided in section 12; (5) tax paid on purchase of goods used as .....
View Complete Act List Judgments citing this sectionTitle : Liability to Tax and Rates Thereof
State : Karnataka
Year : 2003
..... registered dealer shall be liable to pay tax on the sale of cigarettes, cigars, ..... cancelled or varied, notwithstanding that the tax payable in respect of any such ..... sections 22 and 24, shall be liable to pay tax, on his taxable turnover, (a) in respect of .....
View Complete Act List Judgments citing this sectionTitle : Output Tax, Input Tax and Net Tax
State : Karnataka
Year : 2003
..... purpose of calculating the amount of net tax to be paid or refunded, no ..... sections 11, 12, 14, 17, 18 and 19, the net tax payable by a registered dealer in respect of each ..... course of his business, and includes tax payable by a commission agent in respect .....
View Complete Act List Judgments citing this sectionTitle : Tax Invoices and Bills of Sale
State : Karnataka
Year : 2003
..... -taxable goods or a dealer opting to pay tax by way of composition under section 15 selling ..... issue at the time of the sale, a tax invoice marked as original for the ..... (2) a tax invoice marked as original shall not be .....
View Complete Act List Judgments citing this section