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Finimole T.P. Vs. Asstt. Commissioner and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 26 and 55; Income Tax Act; Foreign Exchange Regulation Act

Reported in : 2008(2)KLJ60; (2009)24VST385(Ker)

notice to the petitioner, has proceeded to pass a protective assessment order under Section 26 of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short), inter alia, directing the petitioner to pay huge tax liability. Pursuant to the orders

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 … (supra) has considered the issue.31. It was urged, on behalf of the Maharashtra state that the amendment to Section 26 of Maharashtra Value Added Tax Act, 2002 (hereafter as “MVAT Act”) requiring a pre-deposit is not inconsistent with

Soma-bscpl, Jv Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Sales Tax/VAT

Reported in : RLW2008(2)Raj1736

from petitioner firm because the petitioner firm is registered dealer. However, on coming into effect of the Rajasthan Value Added Tax Act, 2003, the petitioner submitted an application for giant of exemption certificate before respondent No. 3 and, in turn, exemption … the NHAI for construction of 4-way lane in the name of 'Rehabilitation and Upgradation of Bakeria to Gogunda Section' of the National Highway No. 76 and the period fixed under the said work contract agreement is 30 … before respondent No. 3 and, in turn, exemption certificate was granted on 26.09.2006. As per the petitioner, for the purpose of undertaking the work of

C.Gopinathan Nair. Vs. State of KeralA.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 19C, 17(3); THE KERALA VALUE ADDED TAX ACT, 2003 - Section 26(a)

Reported in : ILR2010(4)Ker971

of the company was duly intimated to the 2nd respondent, who is the assessing authority under the Kerala Value Added Tax Act, 2003 (KVAT Act) as well as under the Kerala General Sales Tax Act (KGST Act). But the petitioners were … Kerala General Sales Tax Act (KGST Act). But the petitioners were issued with Ext.P3 to P5 notices under Section 19C of the KGST Act and 26(a) of the KVAT Act, proposing assessment against them. Ext.P6 to P8

M/s. Nayak Infrastructure Pvt. Ltd. Vs. The State of Assam and Others

Court : Guwahati

Subject : Sales Tax

particularly the Respondent No. 4 to 8 not to deduct any tax under section 47 of the Assam Value Added Tax Act, 2003 at Source from the Bills of the petitioner for the work contract in respect of the Work Order … the total value of the works contract in respect of Work Order bearing No. W/362/CON/LGT-PDJ(LMG)/ Protection Work/2013/01 dated 26.09.2013 without giving deduction on account of labour charges, other deductions provided for in Section 11 and Rule 10

M/s. Hindustan Unilever Ltd., Bangalore Vs. The State of Karnataka, Ba ...

Court : Karnataka

Subject : Sales Tax

issued by the Commissioner of Commercial Taxes for the purpose of procedure for partially rebating under the Karnataka Value Added Tax Act, 2003 [hereinafter referred to as KVAT Act , for short] and such circular was binding to the Assessing Officer … (Prayer: These petitions are filed under Section 65(1) of KVAT Act, against the judgment and order dated 05.07.2013 passed in STA Nos. 2473 to 2484/2011 … Authority, namely, Joint Commissioner of Commercial Taxes (Appeals] and vide Order dated 26.09.2011, the assessments were confirmed and the appeals were dismissed. These matters were

M/S. Hindustan Unilever Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Sales Tax

issued by the Commissioner of Commercial Taxes for the purpose of procedure for partially rebating under the Karnataka Value Added Tax Act, 2003 [hereinafter referred to as ‘KVAT Act’, for short]. and such circular was binding to the Assessing Officer and … VANIJYA THERIGE BHAVAN1T MAIN ROAD ….PETITIONER2…RESPONDENT GANDHINAGAR BANGALORE-560 009. (BY SRI. K.M.SHIVAYOGISWAMY, AGA) THESE PETITIONS ARE FILED UNDER SECTION651) OF KVAT ACT, AGAINST THE JUDGMENT AND ORDER DATED0507.2013 PASSED IN STA NOS.2473 TO24842011 ON THE FILE OF … Authority, namely, Joint Commissioner of Commercial Taxes [Appeals]. and vide Order dated 26.09.2011, the assessments were confirmed and the appeals were dismissed. These matters were

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 … partner. Accordingly, the petitioner, the Managing Partner, filed Exhibit P1 application on 26.02.2014 seeking re-constitution of the firm. The third respondent, nevertheless, rejected Exhibit P1

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 … end of each accounting period to credit for so much of his input tax as is allowable under section 26 and then to deduct that amount from any output tax that is due from him. So Redlaw was

M/S. Srinivasa Builders vs the Commercial Tax Officer

Court : Kerala

submitsthat 'electricity' is not goods as per the definition of 'goods' provided in Section 2(xx) of the Kerala Value Added Tax Act, 2003 (for short, 'the KVAT Act'). It is submitted that though the petitioner had obtained registration under the KVAT … AGAINST THE SUPPLY OF NM 48/750 WIND ELECTRIC GENERATOR. EXHIBIT P11 TRUE COPY OF THE INVOICE NO.3514 DATED 26.04.2008 ISSUED BY M/S.VESTAS WIND TECHNOLOGY INDIA PVT. LTD. TO THE PETITIONER TOWARDS ERECTION AND COMMISSIONING THE OFFICE OF