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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 … understanding, the petitioners have sought for the declaratory relief by filing the present writ petitions.11. In WP No 2416 of 2008, the writ petitioner is a registered dealer who is running a stone crushing unit and a

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 … 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

Madras Cements Vs. Assistant Commissioner (Audit Assessment)

Court : Kerala

Subject : Other Taxes

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(1), 6, 7, 11(9), 22(1), 24, 24(2) and 67(1); Kerala Value Added Rules - Rules 10 and 58(10); Companies Act, 1956; Central Sales Tax Act; Kerala General sales Tax Act; Indian Partnership Act, 1932; Constitution of India - Articles 14, 19(1) and 301; Central Excise Act; Sale of Goods Act, 1930 - Sections 2(10); Tamil Nadu Sales Tax Act

Reported in : 2006(3)KLT626; [2006]147STC626(Ker)

They have approached this Court, mainly, challenging Clause (ii) of Explanation 111 to Section 2(lii) of the Kerala Value Added Tax Act. 2003. The said explanation has been introduced by an amendment (Act 39 of 2005) published on 28.8.2005 with retrospective … filed by it. The petitioner filed Ext.P2 reply. While so, the 3rd respondent issued Ext.P3 pre-assessment notice under Section 24 of the KVAT Act, 2003. The petitioner filed Ext.P4 detailed objection. It is also submitted that after the

Kmp Timbers Vs. Commercial Tax Inspector and anr.

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 3, 3(2), 6, 19A, 21, 24, 25, 45, 47(2) and 47(16A); Tax on Entry of Goods into Local Areas Act; Income Tax Act - Sections 119; Kerala Finance Act, 2006; Kerala General Sales Tax Act, 1963; Central Sales Tax Act, 1956; Kerala Value Added Tax Rules, 2005 - Rules 21A, 21A(1), 21A(2) and 67(7); Constitution of India

Reported in : (2010)27VST536(Ker)

circulars fixing the 'minimum sale price' for calculating the advance tax realisable under Section 47(16A) of the Kerala Value Added Tax Act, 2003 and if it is within the power and competence of the Commissioner, whether the sale price fixed in … and also Section 6 providing for levy and the provision for self-assessment under Section 21, 'audit assessment' under Section 24 and 'assessment of the escaped turnover' under Section 25, the learned Counsel submits that the tax is to

imagic Creative Pvt. Ltd. Vs. the Commissioner of Commercial Taxes and ...

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Finance Act, 1994; Karnataka Value Added Tax Act, 2003 - Sections 60; Karnataka Sales Tax Act, 1957 - Sections 12 and 12(3); Karnataka Sales Tax Rules - Rule 3; Kerala Sales Tax Act - Sections 6(4) and 24(1); Customs Act - Sections 2(22); Sales Tax Act; Parliamentary Act; Legislative Act; Constitution of India - Articles 246, 366 and 366(29A); Tariff Act

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC); [2008] 1 SCR 457

under the Finance Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, 2003 (the Act) is the question involved in this appeal which arises out of a judgment and order dated … 1994 as also the Act. An order of assessment was passed by the Assessing Authority in terms of Section 12 of the Karnataka Sales Tax Act and Rule 3 of the Karnataka Sales Tax Rules, material portion … supplied)7. An appeal preferred thereagainst by the appellant in terms of Section 24(1) of theKarnataka Sales Tax Act has been dismissed by a Division Bench

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 … be referred to as the revenue.3. These appeals are at the instance of an assessee, duly registered under Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 (for short, ‘the UP VAT Act’) and are … claim full amount of tax paid on the purchases as ITC. Page 24 of 3648. Furthermore, Section 13(3)(b) of the UP VAT Act, introduces the

Asit Baran Ghosh Vs. Sales Tax Officer and ors.

Court : Kolkata

Subject : Sales Tax/Vat

Acts : West Bengal Value Added Tax Act, 2003 - Sections 23(2), 23(4), 24 and 114; ;West Bengal Value Added Tax Rules, 2005 - Rules 6(2) and 8

Reported in : (2009)25VST143(NULL)

(2) of Section 23, he would not get any benefit to register as dealer under the West Bengal Value Added Tax Act, 2003 in question from the date of the application which he has filed. Incidentally, it is admitted that there … such application shall be filed from the date of ninety days by the dealer. It further appears from Section 24 of the said Act that every dealer liable to pay tax shall make an application for registration in

The Asst. Commissioner and Lao and ors. Vs. Mahabaleshwar Batu Naik an ...

Court : Karnataka

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 23, 23A and 24

Reported in : ILR2003KAR3057

the latter being following only in cases where sales statistics of comparable transactions are not available. - KARNATAKA VALUE ADDED TAX ACT, 2003 [K.A. No. 30/2005] Sections 4 & 15: [D.V.Shylendra Kumar,J] Scheme of the Act Held, Under the Act, persons … view factors that are stipulated in Section 23 of the LA Act excluding those that are mentioned in Section 24 thereof. Neither of the two provisions refers to or prescribes a method by which the Court may be

Ashok Agencies Represented by Its Manager Shri Ashok Kumar S/O Sri Puk ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3A(1), 4, 4(1), 22, 24, 39, 42B(1) and 42B(2); Insecticides Act, 1968 - Sections 3; Insecticides Rules, 1971; Tamil Nadu General Sales Tax Act, 1959; Insecticides Act, 1963

Reported in : ILR2008KAR4299; 2008(6)AIRKarR16(DB)

assessing the tax on the turn over relating to sales of Mosquito repellants at 12.5% under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'KVAT Act' for short).2. The brief facts leading to this appeal are as under:(a) … or is required to be registered as specified in Sections 22 and 24, shall be liable to pay tax, on his taxable turnover,(a) in reject … in schedule III annexed to the KVAT Act.(b) Therefore, the Assessing Authority issued to the assessee notices under Section 39 of the KVAT Act (vide Annexure-B and B1 to B6) proposing to tax the turn over of

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

4. Respondent Nos.1 to 4 are the authorities exercising powers together with the State itself under the Maharashtra Value Added Tax Act, 2002 (for short MVAT ). 5. The petitioner, inter-alia, engages itself in the business of manufacturing pan masala. … but shall be assigned to that State. Then comes Article 268A which was inserted by Constitution (88th Amendment) Act, 2003 (section 2) and is titled as 'Service tax levied by Union and collected and appropriated by the Union and … / Mawa under various brand names. That is classifiable under Tariff Heading 24939990 of the Central Excise Tariff Act, 1985 during the relevant period. The