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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 … debit notes.-(1) A registered dealer who.-(a) fails to provide a tax invoice as required by Sub-section (1) of Section 29 or a credit or debit note as required by Sub-section (1) or Sub-section (2) of Section 30, or(b)

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 … Sri Gangaprasad G.L. Centre Head, Centre for Development of Advanced Computing, Bangalore in reply to the letter dated 29-09-2006 that was written to him by Sri G. Shivadas, the learned Advocate on behalf of the appellant company.

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 … physical possession is retained by the transferer, the transaction comes within clause 29A(d) if the transferee has the freedom and choice of selecting the manner,

Antrix Corporation Ltd. Vs. Assistant Commissioner of Commercial Taxes ...

Court : Karnataka

Subject : ConstitutionSales Tax/Vat

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2, 12(3), 2(15), 2(29), 2(35), 2(36), 3, 6, 6(1), 6(2), 6(3), 6(4), 7, 39 and 72; ;Companies Act, 1956; ;Karnataka Tax on Entry of Goods Act, 1979; ;Central Sales Tax Act, 1956; ;Karnataka Sales Tax Act, 1957; ;Sale of Goods Act, 1930 - Section 2(7); ;General Clauses Act, 1892; ;West Bengal Taxation Act; ;Income Tax Act, 1961 - Section 9(1); ;Constitution of India - Articles 1, 1.1, 2, 3, 6, 6D, 9, 10, 10C, 13, 14, 15, 226, 227, 269, 286, 301, 304 and 366(1), 366(12) and 366(29A); ;Constitution of India (46th Amendment) Act - Section 29A

Reported in : (2010)29VST308(Karn)

we have heard these writ appeals for final disposal.2. The demand made by the respondent-authority under the Karnataka Value Added Tax Act, 2003 ('the KVAT Act', for short) pursuant to assessment orders passed against the appellants was challenged before the learned … respondent by an order dated September 4, 2008 permitted the first respondent to initiate proceedings for reassessment under Section 39 of the KVAT Act and pass orders of assessment under the provisions of the Karnataka Tax on … in State of Punjab v. Associated Hotels of India Ltd. : [1972] 29 STC 474 : [1972] 1 SCC 472. That decision has by this

Philips Electronics India Ltd. Reptd. by Its Manager - Corporate Fisca ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 12(1), 22, 22(1), 22(5) to 22(9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 38, 38(3), 39, 40, 42, 52, 52(1), 53, 53(4), 55(1), 71 to 77 and 79; 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(1) and 19(6)

Reported in : 2009(3)AIRKarR1; AIR2009NOC2187

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 … notes.-(1) A registered dealer who. -(a) fails to provide a tax invoice as required by Sub-section (1) of Section 29 or a credit or debit note as required by Sub-section (1) or Sub-section (2) of Section 30, or(b)

Philips Electronics India Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 22, 22(1), 22(5) to 22(9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 37, 38, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79; Karnataka Value Added Tax (Amendment) Act, 2005; 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 : [2009]20STT314

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 … debit notes.:(1) A registered dealer who:(a) fails to provide a tax invoice as required by Sub-section (1) of Section 29 or a credit or debit note as required by Sub-section (1) or Sub-section (2) of Section 30, or(b)

Sree Durga Distributors Vs. State of Karnataka

Court : Supreme Court of India

Subject : Other Taxes

Acts : Karnataka Value Added Tax Act, 2003; Limitation Act, 1908 - Sections 3, 12 and 29(2); Representation of the People Act, 1951 - Sections 116A(3)

Reported in : AIR2007SC1751; 2007(212)ELT12(SC); JT2007(6)SC578; 2007(6)SCALE474; (2007)4SCC476; [2007]8STT253; (2007)7VST267(SC); 2007(4)SCC476; 2007(4)KCCR2417; 2007(4)AIRKarR1222007AIRSCW2879

sold by the appellant-assessee attracts Nil rate of duty under Entry 5 of First Schedule of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Act'). The said entry was inserted vide Karnataka Act No. 27/05 with effect … and Ors. reported in : [1964]6SCR129 on which reliance has been placed by the assessee. In that case Section 29(2) of the Limitation Act, 1908 came for interpretation. One of the questions which arose for determination in

Mahalaxmi Traders and anr. Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Sales Tax/VAT

Acts : Gujarat Value Added Tax Act, 2003 - Sections 32(4), 33, 34, 44, 46, 67, 70, 70A, 73, 74 and 85(2); Constitution of India - Articles 14 and 226; Value Added Tax Rules, 2006 - Rules 29(1) and 85(2)

Reported in : (2009)19VST92(Guj)

and also for a prayer to declare that the action is illegal, arbitrary and violative of the Gujarat Value Added Tax Act, 2003 ('the VAT Act', for short) and the Rules made thereunder. It is also prayed for quashing and setting … also for appropriate order for restraining the respondent No. 2 from issuing the communication/notices to third parties under Section 44 of the VAT Act. It is required to be noted that identical prayers are also asked for … notice. Thereafter also, again, a notice in form No. 301 under Rule 29(1) of the VAT Rules, 2006 was issued. At this juncture, it is

Sangeetha Ready Made World Vs. State of Kerala

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003; Kerala General Sales Tax Act, 1963 - Sections 21A, 29(2) and 29A(2); Kerala General Sales Tax Rules

Reported in : (2008)17VST51(Ker)

the sale of ready-made clothes and is registered as a dealer both under the provisions of the Kerala Value Added Tax Act, 2003 ('the KVAT Act', for short) and the Kerala General Sales Tax Act, 1963 ('the KGST Act', for short).5. … restoring the penalty imposed by the Intelligence Officer on the basis of mere presumptions?(v) Whether the penalty under Section 21A of the KGST Act can be imposed for the technical omissions such as minor variation in the … can never be accepted by any court much less this court.11. Sections 29(2) and 29A(2) of the KGST Act provide the documents that require to

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 … with ‘sale’ and not ‘manufacture. This distinction has also been acknowledged. Page 29 of 3659. In such circumstances as aforesaid, we are of the view