Title : Power to Make Rules
State : Karnataka
Year : 1957
..... 11 [(j-5) the qualifications and disqualifications of sales tax practitioners, the procedure for ..... or transferred to retail dealers in pursuance of sales effected to them, the form and ..... bills or accounts of purchases and sales by dealers and the time for .....
View Complete Act List Judgments citing this sectionTitle : Second Schedule
State : Karnataka
Year : 1957
..... tax under section 5 has been levied on the sales turnover of blank cassettes referred ..... from the forest department of government the subsequent sales of such timber, rosewood ..... schedule 1 [second schedule goods on the sale of which a single point tax is leviable .....
View Complete Act List Judgments citing this sectionTitle : Burden of Proof
State : Karnataka
Year : 1957
..... or make any claim that a transaction of sale or purchase effected by him or any other ..... assessing authority to prove that the sale or purchase, as the case may be, of ..... to pay tax accordingly on his turnover of sales or purchases, relating to such goods, unless .....
View Complete Act List Judgments citing this sectionTitle : Levy of Cess
State : Karnataka
Year : 1957
..... to the levy, assessment and collection of sales tax or purchase tax under this ..... shall pay the cess on the sale of,-- (i) petrol at the rate of twenty- ..... development and finance corporation] a tax, on sale or purchases effected 4 [5 [x x x] by any dealer], at .....
View Complete Act List Judgments citing this sectionTitle : Deduction of Tax at Source in Other Cases
State : Karnataka
Year : 1957
..... of proving that the tax on such sales has already been remitted and ..... , as the case may be, in respect of such sales shall be reduced by the amount of tax ..... from the dealer effecting the sales to the authorities mentioned in subsection .....
View Complete Act List Judgments citing this sectionTitle : Liability to Taxation Under This Act of Transactions
State : Karnataka
Year : 1957
..... provisions of this act relating to taxation on sales or purchases inside the state only ..... act shall be levied on any transaction of sale or purchase deemed to take place inside ..... or only at one or more stages apply to sales or purchases inside the state. .....
View Complete Act List Judgments citing this sectionTitle : Agents Liable to Pay Tax
State : Karnataka
Year : 1957
..... leviable thereunder in respect of such purchase or sale notwithstanding that such principal is not ..... a dealer or that the turnover of sale or purchase relating to such principal is less .....
View Complete Act List Judgments citing this sectionTitle : Collection of Tax by Dealers
State : Karnataka
Year : 1957
..... or purporting to be by way of tax on the sales or purchases of goods made during the ..... section 17] or a dealer who is exempted from sales tax by virtue of recognition granted under ..... tobe by way of tax in respect of sales of any goods on which no tax is .....
View Complete Act List Judgments citing this sectionTitle : Provisions Relating to Appellate Tribunal
State : Karnataka
Year : 1957
..... of 1950), and the bombay sales tax act, 1953 (bombay act ..... of 1948), the hyderabad general sales tax act, 1950 (hyderabad act ..... ix of 1939), the mysore sales tax act, 1948 (mysore act ..... respectively, under the madras general sales tax act, 1939 (madras act .....
View Complete Act List Judgments citing this sectionTitle : Short Title, Extent and Commencement
State : Karnataka
Year : 1957
..... act may be called the1[karnataka] sales tax act, 1957. .....
View Complete Act List Judgments citing this section