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Azam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 59(4), 94 and 94(2); Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala Finance Act, 2006

Reported in : 2008(2)KLJ572

by the appellants is taxable at 4% under Entry No. 2 of the Third schedule to the Kerala Value Added Tax Act, 2003 (in short 'KVAT Act') or under entry 75(2) of S.R.O. No. 82 of 2006 attracting tax at 12.5%. … Value Added Tax Act, 2003 (in short 'KVAT Act') or under entry 75(2) of S.R.O. No. 82 of 2006 attracting tax at 12.5%. The Betel … not result in manufacture and betel nut remains as betel nut and, therefore, it will fall squarely under Chapter 8 in sub-heading 0801.00 of the Central Excise Tariff Act. The Apex Court held as follows:Despite the elaborate

Lalitha Muralidharan Vs. The Commissioner of Commercial Taxes and Othe ...

Court : Kerala

Subject : Sales Tax

is thus dismissed but, with no order as to costs. Constitution of India - Article 286(2) - Kerala Value Added Tax Act, 2003 - Central Sales Tax Act, 1952 -Section 5, Section 5(1) - Special Economic Zone Act, 2005 Section 53, … any law other than this Act. 52. Certain provisions not to apply.- (1) The provisions contained in the Chapter XA of the Customs Act, 1962 (52 of 1962) and the Special Economic Zones Rules, 2003 and the … and other incidents of the tax as Parliament may by law specify." 7. It is clear from a perusal of the aforesaid provision that under

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

4. Respondent Nos.1 to 4 are the authorities exercising powers together with the State itself under the Maharashtra Value Added Tax Act, 2002 (for short MVAT ). 5. The petitioner, inter-alia, engages itself in the business of manufacturing pan masala. … but shall be assigned to that State. Then comes Article 268A which was inserted by Constitution (88th Amendment) Act, 2003 (section 2) and is titled as 'Service tax levied by Union and collected and appropriated by the Union … the rate of basic excise duty leviable on such tobacco products under Chapter 24 of the Central Excise Tariff Act, 1985, was suitably increased with … 2002. The relevant period is 1st April, 2005 to 31st March, 2007. 7. The said pan masala containing tobacco is described in column (2) of

M/S Patel Brothers Vs. State of Assam and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

are applicable in respect of revision petition filed in the High Court under Section 81 of the Assam Value Added Tax Act, 2003 (hereinafter referred to as the 'VAT Act'). In order to decide this question, which is a pure question … Limitation Act, 1963 were made applicable for specific purpose of computing the period of limitation under the said Chapter and High Court committed a grave error while holding that because of the aforesaid provision only Sections 4 … the Limitation Act, 1963. In the first instance, he referred to Section 79 of the VAT Act which is a provision relating to appeals to

The Commissioner of Sales Tax. Vs. M/S.Dev Enterprises Limited.

Court : Mumbai

Subject : Value Added Tax

Acts : Maharashtra Value Added Tax Act, 2002 - Section 56; Excise Tariff Act

Flashlight and Wiltech. 15. The Karnataka High Court considered the provisions of a similar entry in the State Value Added Tax Act, 2003 in Preston India Pvt. Ltd. vs. State of Karnataka.8 Entry 47 of the Third Schedule to the Act … as plastic footwear only and with specific reference to the definition contained in Note-3 of Section XII of Chapter 64 to the Central Excise Tariff; (iv) The scheme of the Central Excise Tariff and Customs Tariff is … of the product have a vital role in determination of proper classification. 7. These submissions fall for consideration. 8. In analysing the merits of the

Gammon India Ltd. Vs. the Special Chief Secretary, Government of Andhr ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B; ;Andhra Pradesh Value Added Tax Act, 2005 - Sections 80, 80(2) and 80(3); ;Andhra Pradesh General Clauses Act, 1891 - Sections 6, 8, 8A, 9 and 18; ;Haryana General Sales Tax Act, 1973; ;Haryana Value Added Tax Act, 2003 - Sections 61, 61(1), 61(2); ;Punjab General Clauses Act - Sections 4

Reported in : [2005]142STC370(AP)

1 VST 105, the Haryana General Sales Tax Act, 1973 was repealed under Section 61(1) of the Haryana Value Added Tax Act, 2003 (See [2003] 130 STC Statutes (Suppl. B) 227.). While Section 61(2)(a) of the Haryana VAT Act, 2003 is … General Clauses Act, 1891 reads as under:'Effect of repealing an Act. -- Where any Act to which this Chapter applies, repeals any other enactment, then the repeal shall not:(a) affect anything done or any offence committed, or … and State of Andhra v. Dakarapu Ramaswami (1958) 2 Andhra Weekly Reporter 79]. This difficulty does not, however, arise in the present case, inasmuch as

M/S Gheru Lal Bal Chand Vs. State of Haryana and Another

Court : Punjab and Haryana

Subject : Education

entitled for deduction of Input Tax Credit in terms of the provisions of Section 8 of the Haryana Value Added Tax Act, 2003 (for brevity, 'the Act'). The facts have been extracted from Civil Writ Petition No.6573 of 2007. 2. The … of registration is issued to the applicant who is also authorized for collection of tax from the purchasers. Chapter VIII of the Act deals with offences and penalties in different eventualities enumerated therein. If, however, the person … six writ petitions, viz. Civil Writ Petition Nos.6573, 6888, 6913, 6932, 6933, 7015, 7031 and 7107 of 2007, 9350 and 18345 of 2008, 4259 and

The State Of Telangana Vs. M/s Tirumala Constructions

Court : Supreme Court of India

Subject : Service Tax

Consequently, they are in appeal.16. In the Gujarat batch of cases, Section 84A was introduced in the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as “the Gujarat VAT Act”) by the Gujarat Value Added Tax (Amendment) Act, 2018, gazetted … the date recommended by the Goods and Services Tax Council." By Section 7, Article 268-A was omitted. After Article 269, Article 269-A has been inserted, … fields between Parliament and the State legislatures, in terms of the distribution of legislative powers carried out by Chapter I of Part XI of the Constitution4.10. To exemplify this: whilst Article 246-A changes the legislative distribution of

Rashmikant Kundalia and Another Vs. Union of India and Others

Court : Mumbai

Subject : Direct Taxation

High Court, the constitutional validity of imposition of a “late fee” under section 32(2) of the West Bengal Value Added Tax Act, 2003 came up for consideration. After analysing the provisions of the Bengal Value Added Tax Act, the Calcutta High … of tax and provides for a simple and convenient mode of payment. 7. Keeping this object in mind, the learned Additional Solicitor General submitted that … of person deducting tax.— (1) Any person deducting any sum in accordance with the foregoing provisions of this chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or

The State Of Karnataka Vs. R. Venkatareddy

Court : Karnataka

Subject : Land Acquisition

in the business of civil construction work and registered as a dealer under the provisions of the Karnataka Value Added Tax Act, 2003 and also under the K.T.E.G. Act, 1979. In relation to the assessment year 2006-07, the Assessing Authority concluded … are defined under the K.T.E.G. Act, the definition given under the Karnataka Sales Tax Act stands excluded." 13. Chapter II of the K.T.E.G. Act deals with the levy of tax. Section 3 is the charging provision. It … the Karnataka Appellate Tribunal, which has held that L and T case 752 Vibratory Compactor is a "motor vehicle" and therefore not liable to tax