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Start Free TrialKarnataka Value Added Tax Act, 2003 Chapter II
Title: Incidence and Levy of Tax
State: Karnataka
Year: 2003
.....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 notification, reduce the tax payable under sub-section (1) in respect of any goods. 2[subject to such restrictions and conditions as may be specified in the notifications.] 5[(3-A) Any notification issued under sub-section (3), shall be valid until it is cancelled or varied, notwithstanding that the tax payable in respect of any such goods is modified by.....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Section 11
Title: Input Tax Restrictions
State: Karnataka
Year: 2003
.....the Fifth Schedule subject to such conditions as may be specified, purchased and put to use for purposes other than for, (i) resale, or (ii) manufacture or any other process of other goods for sale; (3) tax paid on purchase of goods as may be notified by the Government or Commissioner subject to such conditions as may be specified; (4) tax paid on purchase of capital goods other than those falling under clause (2) or (3) except as provided in section 12; (5) tax paid on purchase of goods, that are despatched outside the State or used as inputs in the manufacture, processing or packing of other taxable goods despatched to a place outside the State, other than as a direct result of sale or purchase in the course of inter-State trade or commerce except as provided in section 14.] (6) tax paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, 4[***] superior kerosene oil, kerosene and any other petroleumproduct, when used as fuel in motor vehicles, but when used as fuel inproduction of any goods for sale in the course of export out of the territory ofIndia or taxable goods or captive power, input tax shall be deducted as providedin Section 14. .....
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Schedule II
Title: Second Schedule
State: Karnataka
Year: 1957
.....oil but does not include kerosene, furnace oil, coal, coke or charcoal. (ii) "Petrol" means dangerous petroleum as defined in the Petroleum Act1934 (Central Act XXX of 1934) and includes a mixture of power alcohol, as defined in the Indian Power Alcohol Act 1948 (Central Act XXII of 1948) and Petrol. Explanation V.-- (i) Where timber, rosewood and sandal wood in log form specified under serial number 9 of Part 'T' have been purchased from the Forest Department of Government the subsequent sales of such timber, rosewood and sandal wood in log form shall not be liable to tax under section 5 of the Act, provided that the Forest Department has collected tax on the said sales and the burden of proving that tax has been so collected by the Forest Department shall be on the dealer. (ii) For the purpose of serial number 9 of Part T "timber, rosewood andsandalwood in cut or manufactured form" shall include door or window frames and shutters but exclude furniture. Explanation VI.--"Toilet article" means any article which is intended for use in the toilet of the human body or in perfuming apparel of any description or any substance intended to cleanse, improve or alter the.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 2
Title: The Incidence and Levy of Tax
State: Karnataka
Year: 2003
.....liable to be registered, on the sale of taxable goods to him, for use in the course of his business, by a person who is not registered under this Act. Section 4 - Liability to tax and rates thereof (1) Every dealer who is or is required to be registered as specified in Sections 22 and 24, shall be liable to pay tax, on his taxable turnover, (a) in respect of goods mentioned in,- (i) Second Schedule, at the rate of one per cent, (ii) Third Schedule, at the rate of four per cent, and (iii) Fourth Schedule, at the rate of twenty per cent. (b) in respect of other goods, at the rate of twenty five per cent. (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 sectionValue Added Tax Act, 2003 Section 11
Title: Input Tax Restrictions
State: Karnataka
Year: 2003
.....goods other than those falling under clause (3), except as provided in Section 12; (5) tax paid on purchase of goods used as inputs in the manufacture, processing or packing of other taxable goods despatched to a place outside the State not as a direct result of sale or purchase in the course of inter-State trade, except as provided in Section 14; (6) tax paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, light diesel oil, superior kerosene oil, kerosene and any other petroleum product, when used as fuel in motor vehicles, but when used as fuel in production of any goods for sale in the course of export out of the territory of India or taxable goods or captive power, input tax shall be deducted as provided in Section 14. (7) tax paid under sub-section (2) of Section 3 on the purchase of fuel; (8) tax paid under sub-section (2) of Section 3 on the purchase of goods excluding fuel, until output tax is payable on such goods or other goods in which such goods are put to use except when the said goods are exported out of the territory of India; (9) tax paid on goods purchased by a dealer who is required to be registered under the Act, but has.....
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