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M/s. VDB Projects Pvt. Ltd., Represented by its Executive Director, Ab ...

Court : Karnataka

Subject : Land Acquisition

The brief facts of the case are that the petitioner happens be a dealer registered under the Karnataka Value Added Tax Act, 2003 ('KVAT Act,' for short). The petitioner is engaged in the execution of works contract such as laying of … Constitution of India praying to set aside the assessment order dated 27.08.2013 passed by the Respondent No.1 under section 5(4) of the KTEG Act for the year 2010-11 vide Annexure-G and etc.) 1. The petitioner, M/s VDB … that it is eligible to claim exemption in terms of notification dated 13.03.2002. 9. However, the Deputy Commissioner, Commercial Taxes, respondent No.1, issued a notice

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 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, the provision for payment of tax by way

Antrix Corporation Ltd. Vs. Assistant Commissioner of Commercial Taxes ...

Court : Karnataka

Subject : ConstitutionSales Tax/Vat

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2, 12(3), 2(15), 2(29), 2(35), 2(36), 3, 6, 6(1), 6(2), 6(3), 6(4), 7, 39 and 72; ;Companies Act, 1956; ;Karnataka Tax on Entry of Goods Act, 1979; ;Central Sales Tax Act, 1956; ;Karnataka Sales Tax Act, 1957; ;Sale of Goods Act, 1930 - Section 2(7); ;General Clauses Act, 1892; ;West Bengal Taxation Act; ;Income Tax Act, 1961 - Section 9(1); ;Constitution of India - Articles 1, 1.1, 2, 3, 6, 6D, 9, 10, 10C, 13, 14, 15, 226, 227, 269, 286, 301, 304 and 366(1), 366(12) and 366(29A); ;Constitution of India (46th Amendment) Act - Section 29A

Reported in : (2010)29VST308(Karn)

we have heard these writ appeals for final disposal.2. The demand made by the respondent-authority under the Karnataka Value Added Tax Act, 2003 ('the KVAT Act', for short) pursuant to assessment orders passed against the appellants was challenged before the learned … respondent by an order dated September 4, 2008 permitted the first respondent to initiate proceedings for reassessment under Section 39 of the KVAT Act and pass orders of assessment under the provisions of the Karnataka Tax on … way of objections dated November 19, 2008 and additional objections dated December 13, 2008 objecting to the proposals made by the first respondent by contending

M/S. Mfar Constructions Pvt. Ltd. Vs. Additional Commissioner of Comme ...

Court : Karnataka

Subject : Land Acquisition

the order dated 05.05.2016 passed by the Additional Commissioner of Commercial Taxes under Section 64 of the Karnataka Value Added Tax Act, 2003 [Act for short].. In W.P.No.33372/2018, the petitioner has challenged the re-assessment order and the rectification order passed by … within six months the relevant tax period, if so permitted by the prescribed authority. the end of from 13. Section 38 deals with the assessment of tax. In terms of the said provision, every dealer shall be

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

of the specified goods which are also subject to levy of taxes under the provisions of the Assam Value Added Tax Act, 2003 Assam Act VIII of 2005.(i) If the sale of such specified goods inside the State, made by an … itself is a public purpose, but that the tax is raised and utilized for the purposes indicated in Section 8A inserted by the AET (Second) Amendment Act, 2005. Referring to the decision of the Apex Court, in … Krishna Marbles and Granites v. State of Kerala and Ors. reported in 137 STC 481 (Ker.), to show that the impugned levy is nothing, but

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 … tax credit remaining unadjusted should be refunded to the dealer, as if it is a refund accrued under Section 13 of the Act.6. Rule 47A of the Kerala Value Added Tax Rules, 2005, deals with refund of input

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

a trader in another member state is exempted from VAT. In the words of section 30 of the Value Added Tax Act 1994 (“VATA 1994”), it is zero-rated. B then sells the goods to another VAT-registered trader, C, in its … the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … for determining whether, for the purposes of the Act, goods or services are supplied in the United Kingdom. Section 13 deals with the place of acquisition. It applies for determining whether, for the purposes of the Act, goods

Wood Enterprise Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/VAT

power, competence and authority. Mr. Gupta also submits that though a mention has been made in the Assam Value Added Tax Act, 2003 and the Rules made thereunder, about the post of Assistant Commissioner of Taxes, no such power has been … March 3, 2006, issued by the Assistant Commissioner of Taxes, Tinsukia, but also the vires and validity of Section 8(3)(iv)(a) of the Assam General Sales Tax Act, 1993 (in short, 'the Act of 1993') on the ground

M/s.3F Industries Ltd., (earlier known as M/s. Foods Fats and Fertilis ...

Court : Karnataka

Subject : Land Acquisition

the Advance Ruling Authority. 18. In the result, the appeal fails and hence the same is dismissed. Karnataka Value Added Tax Act, 2003 Section 66(1), Section 4 (b)(iii) Addition of Starch Difference in Product Appellant challenged order passed in Order on file … that "all types of processed fruit and vegetables" would also include concentrated form of power cannot be accepted." 13. If the market parlance test is considered, we do find that the product as vegetable fat spread is

Subhash Goyal Vs. State of Haryana and Others

Court : Punjab and Haryana

Subject : Land Acquisition

CST Act.3. Learned counsel for the petitioner submitted that there was no provision in the Act or Haryana Value Added Tax Act, 2003 (hereinafter referred to as “VAT Act”.) whereby the Director of a company which was in liquidation could be … accuracy and integrity of this document High Court Chandigarh CWP No.26775 of 2013 -2- sales tax exemption under Section 13-B of the Haryana General Sales Tax Act, 1973 (in short “the Act”.) read with Rule 28-A of the