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Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

an ascertained sum of money towards the same. INDIAN SALE OF GOODS ACT, 1930 Section 3 & Karnataka Value Added Tax Act, 2003, Section 2(15): Meaning of the term goods - Activity of providing broad band connectivity by the appellant Company to

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

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 … [for short 'the Act'], within the definition of a 'registered dealer' as it occurs in Sub-section 27 of Section 2 of the Act.2. While most of the writ petitioners are all registered dealers who have transactions in the

itc Limited Kolkata and Others Vs. State of Karnataka Rep. by Principa ...

Court : Karnataka

Subject : Sales Tax

of the constitution of India praying to declare that sub section (5) of section 4 of the Karnataka Value Added Tax Act, 2003, as inserted by the provisions of the Karnataka Value Added Tax (Amendment) Act, 2010 as unconstitutional, ultra vires, … sub-section (5) of section 4 of kvat act, 2003 inserted with effect from 1st April 2010 vide amendment section 2 (iv) of Karnataka Valud Added Tax (Amendment) Act, 2010 (Karnataka Act No.4 of 2010) - Annexure ‘A’ and

J.M.C. Projects (India) Ltd., Engineers and Contractors Represented by ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(24) and 39

Reported in : ILR2009KAR1736; (2009)25VST216(Karn); 2009(1)KCCR403

ORDERD.V. Shylendra Kumar, J.1. The writ petitioner who is a dealer under the provisions of Karnataka Value Added Tax Act, 2003 is complaining that a non competent authority is delving into the affairs of the petitioner in respect of … is a dealer under the provisions of Karnataka Value Added Tax Act, 2003 is complaining that a non competent authority is delving into the affairs … in respect of such matters while there was scope to reopen the assessment by the prescribed authority under Section 39 of the Act, the second respondent seeking to assume jurisdiction under the Act, to reassess, is an

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

P.Ajaikumar Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

Rule 13C does not apply.7. The learned counsel has made elaborate references to various provisions of the Kerala Value Added Tax Act, 2003 ('the VAT Act' for brevity). To begin with, the learned counsel has laid emphasis on lexical provisions of … the learned counsel for the petitioner, in the above factual background, has strenuously contended that, in terms of Section 3(1) of the Abkari Act ('the Act' for brevity), abkari revenue does not include any arrears of sales … SESHADRI NAIDU THURSDAY, THE10H DAY OF SEPTEMBER201519TH BHADRA, 1937 WP(C).No. 30079 of 2014 (H) -------------------------------------------- PETITIONER: P.AJAIKUMAR, S/O.LATE KANDANKUTTY, MANAGING PARTNER, M/S.KANDANKUTTY AND SONS-HOTEL SEA

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 … 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 court dismissed all the writ petitions only on the premise

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

Subject : Service Tax

at any rate there is no deemed sale so as to attract levy of tax under the Karnataka Value Added Tax Act. 2003. (d) In so far as the State appeals are concerned, the appeals preferred against the order of the … the Finance Act, 1994 and is paying service tax. 8. The assessee was served with a notice under Section 39(1) of the Karnataka Value Added Tax, 2003, (hereinafter referred to as ‘the KVAT Act’), wherein it was … in writ appeal No.3403-3439/2011 arising out of W.P. No.11508/2011 and 12693-12727 of 2011. FACTUAL MATRIX 2. The assessee - M/s. Indus Towers Limited is a

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

Court : Karnataka

Subject : Service Tax

land which are agreed to be severed before sale or under the contract of sale;” 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term “Goods” as under:- “Goods” means all kinds of movable property (other than newspaper, actionable