Title : Compounding Offences
State : Karnataka
Year : 2003
(1) where any dealer has committed an offence under sub-section (1) of section 77 or section 79, the prescribed authority may, on admission by such dealer in writing and upon his option to compound at any time prior to the commencement of the court .....
View Complete Act List Judgments citing this sectionTitle : First Schedule
State : Karnataka
Year : 2003
first schedule (goods exempted from tax under section 5) serial number description of goods 1 2 1. petrol including special boiling spirit. 2. diesel. 3. aviation turbine fuel. 4. sugar cane. 5. lottery tickets. 6. agricultural implements manually .....
View Complete Act List Judgments citing this sectionTitle : Second Schedule
State : Karnataka
Year : 2003
second schedule goods taxable at one per cent [section 4(1)(a)(i)] serial number description of goods 1 2 1. bullion and specie 2. jewellery and articles of gold, silver and other noble metals whether or not studded with precious or semi-precious stones.
View Complete Act List Judgments citing this sectionTitle : Fourth Schedule
State : Karnataka
Year : 2003
fourth schedule goods taxable at twenty per cent [section 4(1)(a)(iii)] serial number description of goods 1 2 1. narcotics 2. molasses
View Complete Act List Judgments citing this sectionTitle : Fifth Schedule
State : Karnataka
Year : 2003
..... (section 11(3)) serial number description of goods 1 2 1. motor vehicles of all kinds, aeroplanes, helicopters or .....
View Complete Act List Judgments citing this sectionTitle : Pre - Registration Purchases
State : Karnataka
Year : 2003
deduction of input tax shall be allowed to the registered dealer, subject to the restrictions of section 11, in respect of tax charged to him by a seller on taxable sale of goods made to him for the purpose of the business within three months prior to the .....
View Complete Act List Judgments citing this sectionTitle : Suo Motu Registration
State : Karnataka
Year : 2003
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 .....
View Complete Act List Judgments citing this sectionTitle : Obligation of Registered Dealer to Inform Changes After Registration
State : Karnataka
Year : 2003
(1) where.- (a) a registered dealer sells or otherwise disposes of his business or any part thereof, or (b) there is any other change in the ownership of the business including any change in the status, or (c) a registered dealer discontinues his business .....
View Complete Act List Judgments citing this sectionTitle : Electronic Records
State : Karnataka
Year : 2003
every dealer required to keep and maintain records and accounts pursuant to section 31 and who does so by electronic means shall retain them in an electronically readable format for the retention period specified in section 32.
View Complete Act List Judgments citing this sectionTitle : Duties of Receivers
State : Karnataka
Year : 2003
(1) a receiver appointed by any court shall notify the commissioner in writing within fourteen days after being appointed to the position of receiver or taking possession of an asset in the state whichever is earlier. (2) the commissioner may notify the .....
View Complete Act List Judgments citing this section