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Goel Spinning and Weaving Mills Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973- ; Sections 42 and 42(1); Haryana Value Added Tax Act, 2003 - Sections 57, 57(1) and 57(3); Haryana General Sales Tax Rules, 1975 - Rule 28A and 28A(11)

Reported in : [2006]147STC664(P& H)

the Bench were equally divided on the issue, the procedure as envisaged under Section 57 of the Haryana Value Added Tax Act, 2003 (for short, 'the VAT Act') was required to be followed. The relevant part of Section 57 of the … the benefits of the sales tax exemption enjoyed by the petitioner for its unit II up to April 11, 2000: (sic) 2. The facts stated in the petition are that the petitioner is a proprietorship concern engaged

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 … 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 Act,

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 … came to be initiated and an order under Section 14B of EPF Act came to be passed on 11.06.2018 for delayed remittance by holding petitioner would be liable to pay a sum of Rs.8,22,790/-. By an order

K. Sadikali Vs. Commercial Tax Officer (Vat) and ors.

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 11(3), 11(6) and 13; Central Sales Tax Act, 1956; Kerala Value Added Tax Rules, 2005 - Rules 47A, 47A(2), 47(2) to 47(5)

Reported in : (2010)28VST82(Ker)

The petitioner is a dealer in timber and timber logs, having registration under the provisions of the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. He is purchasing timber logs from various Departments under the Forest Department … liable to produce any further proof with respect to payment of input tax, for which refund is claimed. Section 11(3) of the Act makes it clear that the assessee is entitled to credit of input tax against

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

Court : Karnataka

Subject : Land Acquisition

- Karnataka Value Added Tax Act, 2003 - Section 2(1), Section 2(2), Section 2(12), Section 2(19), Section 10, Section 11, Section 12, Section 14, Section 17, Section 18 and Section 19 - Central Excise Rules, 1944 - Rule … 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.

M/S Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory S. Nagara ...

Court : Karnataka

Subject : Service Tax

the product would fall under one entry or the other, figuring in the notification issued under the Karnataka Value Added Tax Act, 2003 or even under the Central Excise Tariff Act, 2003 which is a mixed question of fact and law. … “In our opinion, constructive res judicata which is a special and artificial form of res judicata enacted by Section 11 of the Civil Procedure Code should not generally be applied to writ petition filed under Article 32 or

Fantacy Sales Corporation Vs. Sales Tax Inspector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Constitution of India - Articles 14, 19(1), 32, 143, 242, 245, 246, 265 and 301; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Kerala Value Added Tax Act, 2003 - Sections 3(2), 6 and 47(16A); Central Sales Tax Act, 1956; West Bengal Sales Tax Act - 3(1), 3(2), 11(3), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11) and 11(12); Income-tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods Carried by Road or on Inland Waterways) Act; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36-A and 38-B; Rajasthan Sales Tax Act, 1994 - Sections 15; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Minimum Wages Act - Sections 27; Bombay Tenancy and Agricultural Lands Act - Sections 6(2); Bombay Agricultural Produce Markets Act - Sections 29; Madras

Reported in : [2007]8STT33; (2007)7VST323(Ker)

K. Balakrishnan Nair J.1. The constitutional validity of Sub-section (16A) of Section 47 of the Kerala Value Added Tax Act, 2003 and the sustainability of two circulars issued by the Commissioner of Commercial Taxes under the said provision are … two Sub-sections providing for payment of tax in advance. The relevant provisions are Sub-sections (7) and (8) of Section 11, which are quoted below for convenient reference:11. Liability to pay tax on sales by casual trader. - (1)....(7)

M/s Modi Naturals Ltd Vs. The Commissioner Of Commercial Tax Up

Court : Supreme Court of India

Subject : Service Tax

Court in case of M.K. Agro Tech (supra). He would argue that the statutory provisions under the Karnataka Value Added Tax Act, 2003 and UP VAT Act are distinct and different in all respects. He pointed out that the UP Page … non-deductible. (2) All input tax directly relating to taxable sales may be deducted, subject to the provisions of section 11. (3) Any input tax relating to both sale of taxable goods and exempt goods, including inputs used for

Leonard Ashok Vs. Commercial Tax Officer

Court : Kerala

Subject : Civil

Acts : Kerala Value Added Tax Act, 2003 - Sections 21, 22 and 67; Kerala General Sales Tax Act; Kerala Court Fees and Suits Valuation Act, 1959; Kerala High Court Act, 1958; Code of Civil Procedure (CPC) , 1908 - Sections 122 - Order 2, Rules 6; Madras Court Fees and Suits Valuation Act, 1955 - Sections 6, 6(3) and 6(4); Constitution of India - Articles 11, 11(1), 11(4), 225, 226 and 227; Kerala High Court Rules, 1971 - Rules 146 and 147

Reported in : AIR2007Ker87; 2007(1)KLT237;

factual matrix in order to appreciate the issue. Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. According to him on account of continuous loss he had stopped production during June 2005 upon due intimation. … admission the learned Single Judge felt that since there is challenge on 11 penalty orders, the cause of action being multifarious, the court fee should … P1 to P11. According to the petitioner the penalty orders were issued in violation of the procedure under Section 67 of the Act, for want of notice. Aggrieved by Exts.Pl to P11 petitioner has filed revision petitions

Priya Agencies Vs. Commercial Tax Officer (A.A.), Commercial Taxes and ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 3(2) and 11(3); Companies Act, 1956; Indian Partnership Act, 1932

Reported in : (2008)14VST293(Ker)

cement, electrical goods, etc., in the State. The goods sold by the petitioners are taxable under the Kerala Value Added Tax Act, 2003. While paying tax on sales turnover, the petitioners have taken input tax credit collected by the suppliers. The … to be considered is the validity of the circular issued by the Commissioner in exercise of powers under Section 3(2) of the KVAT Act. Among other things, the Commissioner has under Section 3(2) power to issue such … no need to consider the validity of the fifth proviso to Section 11(3) of the KVAT Act introduced with effect from July 1, 2006 challenged