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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

Centum Electronics Limited, by its Company Secy. Ramu Akkili Vs. State ...

Court : Karnataka

Subject : Sales Tax

(Prayer: Revisions are filed under S.65(1) of the Karnataka Value Added Tax Act, 2003 praying to set aside the order of the Karnataka Appellate Tribunal, Bangalore dated 13.8.2013 in STA 89 to … It has further been contended that the output, input and net tax was clearly defined and described under Section 10 of the KVAT Act, which was for sales within the State of Karnataka. However, though no Karnataka Value

Centum Electronics Limited Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

(Prayer: Revisions are filed under S. 65(1) of the Karnataka Value Added Tax Act, 2003 praying to set aside the order of the Karnataka Appellate Tribunal, Bangalore dated 13.08.2013 in STA 89 to … It has further been contended that the output, input and net tax was clearly defined and described under Section 10 of the KVAT Act, which was for sales within the State of Karnataka. However, though no Karnataka Value

Sonal Apparel Private Limited Vs. The State of Karnataka and Another

Court : Karnataka

Subject : MRTP

The petitioners in their respective petitions are seeking to question the vires of Section 10(3) of the Karnataka Value Added Tax Act, 2003, (Hereinafter referred to as the KVAT Act, for brevity.) 3. It is a common ground of the petitioners

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 … purpose reliance has also been placed on the other decisions of the Supreme Court reported in 27 STC 101, 73 STC 33, 112 STC 609 and 131 STC 111.11. It is further urged that complaint of absence

Mr. M. Ramesh Vs. The Regional Provident Fund Commissioner-i

Court : Karnataka

Subject : Land Acquisition

examining the application on sub- Section (2) of Section 29 of Limitation Act, 1963 with reference to Assam Value Added Tax act, 2003 has held that Section 81 of the VAT Act prescribes a limitation period of 60 days within which … 60 days is reckoned from the date of acknowledgement of the order dated 11.06.2018 is calculated i.e., from 10.10.2018, the appeal filed on 10.12.2018 is well within 60 days time prescribed under Rule, as such there is

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 … by each dealer for the month, is arrived at by a combined reading of the provisions of Sections 10, 11 and incidentally the provisions of Sections 12, 13 and 14 of the Act.9. Section 15 of the

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 … purpose reliance has also been placed on the other decisions of the Supreme Court reported in 27 STC 101. 73 STC 33, 112 STC 609 and 131 STC 111.11. It is further urged that complaint of absence

M/S. Balanoor Plantations and Industries Ltd. and Others Vs. State of ...

Court : Karnataka

Subject : Land Acquisition

consequent demand notice. 2.5. Admittedly, the appellants are "registered dealers" as defined by Section 2(12) of the Karnataka Value Added Tax Act, 2003 (for short "the Act"). All the appellants together shall be hereinafter referred to as the 'assessees' only. 3. … business or for use in the business, is not available for deduction as per the provisions contained in Section 10 of the Act. The AA as well as learned Single Judge placed heavy reliance upon the judgment of

Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

any person unless such person has been given a reasonable opportunity of being heard. (See. Rule 60).'The Haryana Value Added Tax Act, 20032. (1) In this Act unless the context otherwise requires.(a) xx xx xx xx(b) xx xx xx xx(c) … In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the … of sixty days.(6) Subject to regulations made by the Tribunal under Sub-section 10 of Section 4 and subject to such rules of procedure as may