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Ashok Agencies Represented by Its Manager Shri Ashok Kumar S/O Sri Puk ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3A(1), 4, 4(1), 22, 24, 39, 42B(1) and 42B(2); Insecticides Act, 1968 - Sections 3; Insecticides Rules, 1971; Tamil Nadu General Sales Tax Act, 1959; Insecticides Act, 1963

Reported in : ILR2008KAR4299; 2008(6)AIRKarR16(DB)

assessing the tax on the turn over relating to sales of Mosquito repellants at 12.5% under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'KVAT Act' for short).2. The brief facts leading to this appeal are as under:(a) … in schedule III annexed to the KVAT Act.(b) Therefore, the Assessing Authority issued to the assessee notices under Section 39 of the KVAT Act (vide Annexure-B and B1 to B6) proposing to tax the turn over of … 1. The appellant herein has challenged the correctness of the order of the

Mysore Construction Co. (Prop. Mycon Construction Ltd. Represented by ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 1[4], 2(27), 2[34], 2[36], 2(37), 3, 3(1), 3(2), 3(24), 4, 4(3), 9, 10, 11, 12, 13, 14, 15, 15(1), 15(2), 15(3), 15(4), 15(5), 36, 39(1) and 72(2); Karnataka Value Added Tax (Amendment) Act, 2007 - Sections 4(3); Punjab General Sales Tax Act, 1948; Sale of Goods Act; Constitution of India - Articles 14, 19, 19(1), 20, 21 and 366(29A); Karnataka Value Added Tax Rules - Rules 135, 136, 138, 139, 142, 143 and 144

Reported in : ILR2009KAR2657; (2009)24VST250(Karn); 2009(3)KCCRSN123; 2009(6)AIRKarR141

in the nature of sale of goods. Petitioners are all registered dealers under the provisions of the Karnataka Value Added Tax Act, 2003 [for short 'the Act'], within the definition of a 'registered dealer' as it occurs in Sub-section 27 of … opt for the optional scheme known as payment of tax by way of composition as envisaged under Section 15 of the Act and by exercising the option. Petitioners have all opted for payment of tax or discharge

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

is the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging the clarificatory order dated April 7, 2006 passed under Section

imagic Creative Pvt. Ltd. Vs. the Commissioner of Commercial Taxes and ...

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Finance Act, 1994; Karnataka Value Added Tax Act, 2003 - Sections 60; Karnataka Sales Tax Act, 1957 - Sections 12 and 12(3); Karnataka Sales Tax Rules - Rule 3; Kerala Sales Tax Act - Sections 6(4) and 24(1); Customs Act - Sections 2(22); Sales Tax Act; Parliamentary Act; Legislative Act; Constitution of India - Articles 246, 366 and 366(29A); Tariff Act

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC); [2008] 1 SCR 457

under the Finance Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, 2003 (the Act) is the question involved in this appeal which arises out of a judgment and order dated … as a transaction of present description was not contemplated - KARNATAKA VALUE ADDED TAX ACT, 2003.[K.A. No. 32/2004]. Section 1: [ S.B. Sinha & H.S. Bedi, JJ] Concept & scope Held, Charges paid towards evolution of prototype conceptual

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Subject : ConstitutionSales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(1), 9(2) to 9(4), 10, 22, 22(1), 22(5) to (9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 37, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79(1); Karnataka Value Added Tax (Amendment) Act, 2005; Karnataka Value Added Tax (Amendment) Act, 2006; Karnataka Value Added Tax (Amendment) Act, 2007; Karnataka Value Added Tax (Amendment) Act, 2008; Karnataka Value Added Tax Rule; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act, 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14 19, 19(1) and 19(6)

Reported in : ILR2009KAR633

Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act] and also dealers who are registered under Section 22 of the Act.2. Petitioners have … such result of levying penalty unreasonably and at disproportionate levels, is a provision which is violative of Articles 14 and 19(1)(g) of the Constitution of India; that in the guise of making a provision for ensuring compliance

M/s. Sulzon Infrastructure Ltd. Vs. The State of Karnataka, rep. by it ...

Court : Karnataka

Subject : Land Acquisition

(Prayer: These Petitions are filed under section 65(1) of Karnataka Value Added Tax Act, 2003, against the Order dated 25.11.2014 passed in STA Nos.48-57/2012 on the file of Karnataka Appellate Tribunal, Bangalore, dismissing

Total Environment Building Systems Pvt. Ltd. Represented by Its Assist ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 39(1) and 62; Constitution of India - Articles 141, 226 and 227

Reported in : ILR2009KAR4217

Misc. W. 9651 of 2009 for stay does not survive for consideration and is hereby dismissed. - KERALA VALUE ADDED TAX ACT (2003) Section 62: [D.V. Shylendra Kumar & L.Narayana Swamy, JJ] Availability of statutory remedy - Position of law and its … D.V. Shylendra Kumar, J.1. These writ appeals are directed against the order dated 10.08.2009 passed in Writ Petition Nos. 19283 to 19294 of 2009 where under the learned single Judge of this

Philips Electronics India Ltd. Reptd. by Its Manager - Corporate Fisca ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 12(1), 22, 22(1), 22(5) to 22(9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 38, 38(3), 39, 40, 42, 52, 52(1), 53, 53(4), 55(1), 71 to 77 and 79; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14, 19(1) and 19(6)

Reported in : 2009(3)AIRKarR1; AIR2009NOC2187

Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act and also dealers who are registered under Section 22 of the Act.2. Petitioners have … such result of levying penalty unreasonably and at disproportionate levels, is a provision which is violative of Articles 14 and 19(1)(g) of the Constitution of India; that in the guise of making a provision for ensuring compliance

M.M. Udyog. Vs. the Additional Commissioner of Commercial Taxes.

Court : Karnataka

Subject : Tax

Acts : Value Added Tax Act 2003 - Section 66, 39(1), 72(2), 36, 64.

(Prayer: These appeals filed U/s. 66(1) of the Value Added Tax Act, 2003 against the revision order dated 31.10.2009 passed in ZAC-1/DVO-IV/SMR-67/09-10 on the file of the Addl. Commissioner of Commercial … under Sec.39(1) Sec.72(2) and Sec.36 and concluding the revisional proceedings and etc.)D.V. SHYLENDRA KUMAR, J.1. These appeals under section 66 of the Karnataka Value Added Tax Act, 2003 (for short the Act) are by the dealer who

Furtado Food Products Rep. by Its Proprietor Robert Furtado S/O E Furt ...

Court : Karnataka

Subject : Limitation

Acts : Karnataka Value Added Tax Act, 2003 - Sections 38(1), 62, 62(2) and 62(3); Mysore General Clauses Act, 1899 - Sections 10; Limitation Act, 1908; Karnataka Value Added Tax Rules, 2005 - Rules 148, 148(1), 148(4), 149(3), 149(4), 149(5) and 149(6)

Reported in : ILR2009KAR1990; (2009)25VST230(Karn):2009(4)KCCRSN241:AIR2009NOC2986:ILR2009(2)Kar2240

on behalf of the respondents within eight weeks. Mysore General Clauses Act, 1899 - Section 10--Computation of time--Karnataka Value Added Tax Act, 2003--Section 38(1)--Karnataka Value Added Tax Rules, 2005--Rule 148(4)--Assessment Order passed by the Assistant Commissioner of Commercial Taxes--Appeal under Section