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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

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 … respect of goods, attracts liability for payment of tax under the provisions of the Act as envisaged under Section 3 of the Act, which is the main charging section levying tax on every transaction in the nature of

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 … returns of the turnover, which is a periodic return to be filed every month, in terms of Section 35 of the Act or for their failure to have paid the tax, which they have collected and which

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) … 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 … 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

New Taj Mahal Cafe Pvt. Ltd. by Its Executive Director, K. Jagadish Sh ...

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3, 3(2), 4, 9, 10, 11, 15, 15(1), 15(4), 38, 39, 39(1), 72, 72(2) and 79; Karnataka Value Added Tax (Amendment) Act, 2004; 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 Sales Tax Act, 1957; Andhra Pradesh General Sales Tax Act, 1957 - Sections 5G(4); Karnataka Entertainments Tax Act, 1958 - Sections 3C; Karnataka Value Added Tax Rules; Constitution of India - Articles 14, 301 and 366(29A)

Reported in : (2009)25VST101(Karn); 2009(3)KCCRSN97; 2009(5)AIRKarR167; AIR2009NOC2987

ORDERD.V. Shylendra Kumar, J.1. Writ petitioners are dealers assessable to tax under the provisions of the Karnataka Value Added Tax Act, 2003 [for short 'the Act']. The Act is a piece of legislation providing for levy of tax on 'sale … Clause (a) or (c) of Sub-section (1), the turnover on which tax is leviable under Sub-section (2) of Section 3 shall be deducted from the total turnover on which an amount as notified is payable under Sub-section (1)

Hyderabad Industries Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Sales Tax/VAT

Reported in : RLW2007(4)Raj3462

Government of Rajasthan, in exercise of the powers conferred by Sub-section (3) of Section 8 of the Rajasthan Value Added Tax Act, 2003 (for short, 'Rajasthan VAT Act') issued the following notification:S.O. 377. -In exercise of the powers conferred by Sub-section

Goel Spinning and Weaving Mills Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973- ; Sections 42 and 42(1); Haryana Value Added Tax Act, 2003 - Sections 57, 57(1) and 57(3); Haryana General Sales Tax Rules, 1975 - Rule 28A and 28A(11)

Reported in : [2006]147STC664(P& H)

the Bench were equally divided on the issue, the procedure as envisaged under Section 57 of the Haryana Value Added Tax Act, 2003 (for short, 'the VAT Act') was required to be followed. The relevant part of Section 57 of the … Average Turnover Total average ofYear Amount Unit No.2 required per year Year both Unitsin lacs1995-96 1000.161996-97 703.421997-98 597.861998-99 307.611999-00 451.533060.58 612.12SON/IV/7412Year Amount Unit No. 2 Average turnoverin lacs (1st Exp.) required per year1997-98 167.941998-99 494.781999-00 574.022000-01 1139.772001-02

Gammon India Ltd. Vs. the Special Chief Secretary, Government of Andhr ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B; ;Andhra Pradesh Value Added Tax Act, 2005 - Sections 80, 80(2) and 80(3); ;Andhra Pradesh General Clauses Act, 1891 - Sections 6, 8, 8A, 9 and 18; ;Haryana General Sales Tax Act, 1973; ;Haryana Value Added Tax Act, 2003 - Sections 61, 61(1), 61(2); ;Punjab General Clauses Act - Sections 4

Reported in : [2005]142STC370(AP)

1 VST 105, the Haryana General Sales Tax Act, 1973 was repealed under Section 61(1) of the Haryana Value Added Tax Act, 2003 (See [2003] 130 STC Statutes (Suppl. B) 227.). While Section 61(2)(a) of the Haryana VAT Act, 2003 is … the APGST Act in form G-2 on March 18, 2002. This certificate, which remained in force till March 31, 2005, facilitated the petitioner to purchase the raw materials mentioned therein at a concessional rate of tax of

Jojo Kurian vs the Intelligence Officer

Court : Kerala

assessment and decide the appeals are the authorities which have been constituted under the provisions of the Kerala Value Added Tax Act, 2003. Section 55 does not limit the appeal provisions only in respect of the assessment order passed under the Kerala … IV, DEPT. OF COMMERCIAL TAXES, IDUKKI AT NEDUNKANDAM-685553. 2 THE DEPUTY COMMISSIONER APPEALS, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM-686001. 3 THE ASSISTANT COMMISSIONER APPEALS, DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA-685508. 4 THE VAT APPELLATE TRIBUNAL, DEPT. OF

Hennur-banaswadi Cosmopolitan Club and ors. Etc. Etc. Vs. the Commissi ...

Court : Karnataka

Subject : Trusts and SocietiesOther Taxes

Acts : Karnataka Societies Registration Act, 1960 - Sections 2(4B), 2[6], 4A, 6A and 15; Karnataka Tax on Luxuries Act, 1979 - Sections 3, 3B, 3C and 3D; Karnataka Value Added Tax Act, 2003; Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976; Constitution of India - Articles 14, 19 and 19(1)

Reported in : 2008(5)KCCRSN654; 2009(1)AIRKarR190; AIR2009NOC807

institutions providing/selling not only goods but also facilities. Petitioners are all dealers under the provisions of the Karnataka Value Added Tax Act, 2003 which is attracted whenever certain goods and commodities are sold in the course of business. Petitioner-clubs though claim … of the Karnataka Tax on Luxuries Act, 1979 (for short the Act') and in particular as levied under Section 3-D of the Act which had been introduced into the parent Act by an amendment in terms of Karnataka