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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 … of the relevant tax period except when such revised return is on issue of a debit note under Section 30, subject to Sub-section (2) of Section 72.36. Interest in case of failure to furnish returns or to pay

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 … of the relevant tax period except when such revised return is on issue of a debit note under Section 30, subject to Sub-section (2) of Section 72.36. Interest in case of failure to furnish returns or to pay

Cement Sales Corporation Vs. Assistant Commissioner of Commercial Taxe ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 30(3), 39(1) and 69

Reported in : (2009)23VST210(Karn)

to consider the application vide annexure E dated September 4, 2007, filed under Section 69 of the Karnataka Value Added Tax Act, 2003, in terms of Section 30(3) and after affording a reasonable opportunity to the petitioner to substantiate the claim,

M/S. T.V. Sundaram Iyengar and Sons Ltd., Rep by Its Asst. General Man ...

Court : Karnataka

Subject : MRTP

this Court assailing the order of the 2nd respondent at Annexure-L passed under Section 39 of the Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act). 2. The main grievance of the petitioner is the denial of deduction on the … this Hon’ble court in STRP No. 117/2008 and is Arbitrary, Illegal and Ultra vires Sections 2(36), 4 and Section 30, of the Karnataka valued Added TAX Act 2003 read with Rule 31 of the KVAT rules and Articles

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 … operative from 1-4-2006, though the Act itself was notified and gazetted and became a law on and after 30.4.2007 and according to most of the petitioners, who are dealers having business of executing works contract, such retrospective

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 … of the relevant tax period except when such revised return is on issue of a debit note under Section 30, subject to Sub-section (2) of Section 72.36. Interest in case of failure to furnish returns or to pay

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 … providing broadband services as 'sale of light energy'. The appellant submitted detailed reply to the said notices on 30.12.2006 (Annexure-C). After hearing the appellant, the 3rd respondent - Assessing Authority passed the impugned order of re-assessment (Annexure-A)

Present: Mr. Rajiv Agnihotri Advocate Vs. State of Haryana and Others

Court : Punjab and Haryana

Subject : Sales Tax

“(i)What is the amount of 'deferred tax' within the meaning of Section 61(2) (d) (iii) of the Haryana Value Added Tax Act, 2003 and how will the amount of one half of the amount of deferred tax payable upfront along with … shall dispose of VAT Reference Nos.9 and 10 of 2010, VATAP Nos.4, 6, 17 to 19, 27 to 30, 48 to 50, 62 to 64, 66, 67, 69, 70, 72 to 75, 84 to 86, 103, 109,

M/S Suraj Enterprises. Vs. the Authority for Clarifications

Court : Karnataka

Subject : Sales Tax

Reported in : ILR2010KAR4724

exercise of the powers conferred by Section 4(11(a) read with entry 35 of Third schedule of the Karnataka Value Added Tax Act. 2003 (Karnataka Act 32 of 2004). the Government of Karnataka hereby specifies with effect from the first day of … in terms of SI.No.35 of the third schedule to the KVAT Act. But the subsequent notification No.FD.197.CSL.2005(6) dated 30.4.2005 has excluded the words "aqueous solution" and therefore, despite the said exclusion in notification dated 30.4.2005 since the

Mukand Ltd., Vs. The State of Karnataka

Court : Karnataka Dharwad

Subject : Land Acquisition

KALIDASA ROAD, GANDHINAGAR, BANGALORE-560 009. …RESPONDENT (BY SRI.M.KUMAR, AGA.) :2. : THIS STRP FILED U/SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, AGAINST THE ORDER DATED:30.07.2015 PASSED IN STA NO.1516-1527/2013 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, … IN STA NO.1516-1527/2013 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, DISMISSING THE PETITION FILED UNDER SECTION63OF THE KARNATAKA VALUE ADDED TAX ACT, 2003. THIS PETITION COMING ON FOR ADMISSION THIS DAY, S.SUJATHA J., MADE