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Tropical Flavours (Private) Ltd. Rep. by Its General Manager, Shri Mah ...

Court : Karnataka

Subject : Sales Tax/Vat

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3, 4, 4(1), 6, 16 and 22 to 24; Karnataka Value Added Tax (Amendment) Act, 2006

Reported in : (2010)27VST390(Karn)

clarifications and Advance Ruling in order No. AR. CLR. 436/2003-06 dated 18.4.2006 under Section 16 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Tax' for brevity).2. The facts leading to the filing of this appeal are

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

AMi Pigments Pvt. Ltd., thr' Its Director, R.R. Patel and Ors. Vs. Sta ...

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act, 1969 - Sections 2(16), 3A, 5, 5C, 15B, 21, 27, 46, 49(2), 50, 56, 62 and 86; Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B and 5B(1); Gujarat Sales Tax Act, 1913; Central Sales Tax Act, 1956 - Sections 8(1), 8(3) and 8(5); Karnataka Sales Tax Act, 1957 - Sections 8A; Gujarat Value Added Tax Act, 2003 - Sections 2(19); Gujarat Sales Tax Rules, 1969; Gujarat Sales Tax Rules, 1970 - Rule 42, 42A and 42E; Central Sales Tax (Regulation & Turnover) Rules, 1957 - Rule 13; United Provinces Service of Engineers (Building and Roads Branch) Class-II Rules, 1936; Constitution of India - Articles 32 and 226

Reported in : (2009)22VST569(Guj)

to challenge the same in accordance with law. It is also clarified that subsequent provisions of the Gujarat Value Added Tax Act, 2003 have not been examined by this Court. Subject to above referred to directions and clarifications, the first point … J.K.Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer (1965) 16 STC 563 and Collector of Central Excise v. Ballarpur Industries Limited (1990) … the natural gas used as fuel cannot be treated as consumable goods, is based on the language of Section 5B of the Andhra Pradesh General Sales Tax Act, 1957, which is quite different from the language of

Commissioner of Wealth Tax Vs. Anil Tayal (Huf)

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(2), 15, 16, 16(4), 16A, 16A(1) to 16A(4), 16A(5), 17, 17(1), 17A(1), 18(1), 25(2) and 27(1); Haryana General Sales-tax Act, 1973 - Sections 25; Haryana Value Added Tax Act, 2003; Motor Vehicles Act; Taxation Law

Reported in : (2005)195CTR(P& H)420; [2006]285ITR243(P& H)

right to appeal available under the Haryana General Sales-tax Act, 1973, survives after its repeal by the Haryana Value Added Tax Act, 2003, observed as under :'In civil proceedings, lis commences on the presentation of the plaint or in cases claiming … wealth. He also did not respond to notices dt. 1st Sept., 1982 and 16th Dec., 1985, issued under Section 16(4) of the Act for production of records for the purpose of framing assessment. In the meanwhile, the WTO,

United Riceland Pvt. Ltd. and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 2, 6, 6(1) 9, 9(1), 15, 15A, 16(1), 17, 25(5), 27, 28, 29, 31, 33 and 40; Haryana General Sales Tax (Amendment) Act, 1993; Haryana General Sales Tax (Amendment) Act, 2003 - Sections 6; Haryana Value Added Tax (Amendment) Act, 2004; Constitution of India - Articles 14, 19(1), 141, 226 and 286(1); Punjab General Sales Tax Act, 1948 - Sections 4B; Central Sales Tax Act, 1956 - Sections 5(1) and 15; Land Revenue Act, 1887; Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963; Mysore Sales Tax (Amendment) Act, 1969; Orissa Arbitration (Amendment) Act, 1984; Orissa Arbitration (Amendment) Act, 1991; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11 and 11(2); Orissa Additiona

Reported in : [2005]140STC42(P& H)

Haryana Act No. 4 of 2003 vide Notification No. Leg. 5/2003 dated March 27, 2003. Simultaneously, the Haryana Value Added Tax Act, 2003 (hereinafter referred to as 'the VAT Act') was amended by Haryana Act No. 4 of 2004. That amendment … This relief is incorporated by the Haryana Act in Clause (iii) of the proviso to Sub-section (1) of Section 16. Even Clause (b) of sub-Article (1) of Article 286 does not provide for exemption of tax on the

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 … of the appellant.20. In Balaji v. Income-tax Officer : [1961]43ITR393(SC) , the petitioner challenged the provisions of Section 16(3)(a)(i) of the Income-tax Act, 1922 in this Court under Article 32 of the Constitution of India. The petitioner

V.B.Muraleedharan vs the Assistant Commissioner of Foods Safety and Ot ...

Court : Kerala

AMRITHA OIL PRODUCTS) is registered with Commercial Taxes Department, Government of Kerala under Section 16 of the Kerala Value Added Tax Act, 2003 W.As.2030 & 2090 of 2019 311 TIN/PIN: 320901104744 2 CST Registration Number: 32091104744C 3 Assessment Circle: CT OFFICE

V.B.Miraleedharan vs the Assistant Commissioner of Food Safety

Court : Kerala

AMRITHA OIL PRODUCTS) is registered with Commercial Taxes Department, Government of Kerala under Section 16 of the Kerala Value Added Tax Act, 2003 W.As.2030 & 2090 of 2019 311 TIN/PIN: 320901104744 2 CST Registration Number: 32091104744C 3 Assessment Circle: CT OFFICE

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

of output tax and previously unclaimed deduction of input tax are provided for by section 80 of the Value Added Tax Act 1994 and regulation 29 of the Value Added Tax Regulations 1995 (SI 1995/2518). As originally enacted, section 80 … repayment of input tax paid on 1 June 1994 could be claimed. 16. Challenges to the reduction of the time limit for section 80 claims … the amendment to section 80 was enacted to 31 March 1997, and taxpayers were given until 31 March 2003 to submit claims. Then, following the decision in the Grundig case, the transitional period was extended by three

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 … reliance is placed on the following judgments: (a) Government of India vs. Indian Tobacco Association, 2005 (187) ELT 162 (b) Hassan Co-operative Milk Producers Societies Union Limited vs. State of Karnataka, AIR 2014 Kar.120 It is further