Title : Fourth Schedule
State : Karnataka
Year : 1957
..... 17 [four percent] (iii) tobacco products sale by the first or earliest of the successive ..... ingot moulds, bottom plates,7 [x x x]; sale by the first or earliest of successive dealers ..... its forms, 4[but excluding charcoal]] sale by the first or earliest of .....
View Complete Act List Judgments citing this sectionTitle : Levy of Turnover Tax
State : Karnataka
Year : 1957
..... ) all amounts realised by a dealer by the sale of his business as a whole;] 8 [(xiii) x x ..... x x x] 4 [(viii) turnover relating to sales of agricultural produce by a commission agent or broker ..... in the fifth schedule; (ii) sale or purchase of goods specified in .....
View Complete Act List Judgments citing this sectionTitle : Power of State Government to Notify Exemptions and Reductions of Tax
State : Karnataka
Year : 1957
..... respect of goods taxable at the point of sale is contravened or is not observed by the ..... of their turnover; 2 [or] 2 [(c) on the sale or purchase of any specified class of goods ..... , at all points in the series of sales by successive dealers; or (b) by any .....
View Complete Act List Judgments citing this sectionTitle : Summary Assessment of Certain Dealers
State : Karnataka
Year : 1957
..... of tax on turnovers relatingto sales in terms of section 5-a, statement of the sales and declarations in original ..... relating togoods taxable at the point of sale, statement containing particulars of corresponding purchases .....
View Complete Act List Judgments citing this sectionTitle : Repeal and Savings
State : Karnataka
Year : 1957
..... in the series of sales by successive dealers of any specified class ..... any of the repealed enactments on the sale or purchase at specified point or points ..... repealed enactments; or (ii) a single point sale or purchase tax was leviable under .....
View Complete Act List Judgments citing this sectionTitle : Taxation of Industrial Inputs
State : Karnataka
Year : 1957
..... manufacture inside the state for sale 4 [or in respect of sale of consumables liable to tax ..... leviable 10 [under sections 5] on the sale of the inputs so purchased, but which ..... a registered dealer in respect of the sale of any industrial input liable to tax .....
View Complete Act List Judgments citing this sectionTitle : Levy of Purchase Tax Under Certain Circumstances
State : Karnataka
Year : 1957
..... not apply,-- 3 [(i) in respect of sale or purchase of goods specified in the fourth ..... in any manner other than by way of sale in the state, or (ii) despatches them to ..... in the manufacture of other goods for sale or otherwise 2 [or consumes otherwise,] or .....
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 : Registration and Grant of Licenses
State : Karnataka
Year : 1957
..... 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 ..... thereunder in respect of such purchase or sale notwithstanding that such principal is not .....
View Complete Act List Judgments citing this sectionTitle : Establishment of Checkpost or Barrier and Inspection of Goods While in Transit
State : Karnataka
Year : 1957
..... shall, if so required, produce the bill of sale or delivery note or other documents referred ..... (c) carry with him in addition to a bill of sale, a delivery note obtained from such ..... be; and (b) carry with him a bill of sale or a delivery note obtained from the .....
View Complete Act List Judgments citing this section