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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

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 … at a price lower than purchase price or cost price;” (Emphasis supplied) 27. The plain reading of the aforesaid would indicate that the legislative intent

Flextronics Technologies (India) Private Limited, Rep. by its Managing ...

Court : Chennai

Subject : Land Acquisition

(Prayer: Tax Case Revision filed under Section 60 of the Tamil Nadu Value Added Tax Act, 2005 read with Rule 14 of the Tamil Nadu Value Added Tax Rules, 2007.) V. Ramasubramanian, J. 1. … present case is concerned, the proceedings arose under the Tamil Nadu VAT Act, 2006. Penalty is leviable under Section 27(3), if certain conditions are satisfied. They are (i) the assessing authority should be satisfied, (ii) that the escape

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 … the petitioners and, therefore, also circular dated September 2, 2005 should be set aside. It was contended that Section 27 of the Act deals with the powers of the Commissioner of Sales Tax whereas Section 49(2) of the

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 … G.S. Singhvi, J.1. In exercise of its power under Section 27(1) of the WT Act, 1957 (for short, 'the Act'), Income-tax Appellate Tribunal, Delhi Bench 'C', Delhi (for

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 … Act at the stage of the last purchase of such goods by him, after providing deductions admissible under Section 27. It is not possible to read that the Section by itself creates an independent charge on the declared

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 … the petitioner was also issued short-term permits on 04.12.2006, 06.12.2006, 02.02.2007 and 27.08.2007. The said STPs were granted by the Department of Mines under the

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 … has no application in the present instance, for the dealer is a partnership firm rather than an individual.30. Section 27 of the VAT Act deals with the assessment of legal representatives. In the present instance, once a person

Blue Dart Aviation Ltd. Vs. Acct/Howrah Range and ors.

Court : Sales Tax Tribunal STT West Bengal

Subject : Land Acquisition

Reported in : (2006)147STC7Tribunal

Matched in: Court Sales Tax Tribunal STT West Bengal

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

is the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging the clarificatory order dated April 7, 2006 passed under Section … respectively. According to the company, it had collected VAT at the rate of four per cent of Rs. 27,40,376 and the same was deposited with the Commercial Tax Department. The company was however served with a notice