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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 … the keeping of records:(1) Any dealer who fails to keep and maintain proper records, in accordance with Sections 31 or by ' order of the prescribed authority shall be liable to a penalty not exceeding five thousand

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 … High Court of Judicature at Allahabad in the Commercial Tax Revisions Nos. 315 of 2017 and 148 of 2018 respectively, by which the High Court

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 … the keeping of records:(1) Any dealer who fails to keep and maintain proper records, in accordance with Sections 31 or by order of the prescribed authority shall be liable to a penalty not exceeding five thousand rupees

M/s. Pioneer Marketing, Rep. by its Proprietor Anilkumar Niranjanprasa ...

Court : Karnataka

Subject : Education

rate of tax prescribed in respect of edible oils. Constitution of India, 1950 Article 226, Article 227 Karnataka Value Added Tax Act, 2003 Section 4(1)(b)(iii) Central Exercise Act, 1985 Nature of product Levy of tax Commissioner of Commercial Taxes held that Petitioner … said product Nutralite is liable to be taxed as Edible Oil at the rate of 5.5% under Entry 31 of the Third Schedule to the KVAT Act, 2003. The petitioner in order to ascertain the applicable VAT

M/S.Kaleesuwarj Refirtery (P) Ltd. Vs. the Assistant Commissioner (Ct) ...

Court : Karnataka

Subject : Constitution

Acts : Karnataka Value Added Tax Act, (KVAT ACT), 2003 - Sections 79, 39, 31(4), 38, 35, 39(2), 39(1) ;

sought for to issue writ of certiorari to quash the notice issued under Section 79 of the Karnataka Value Added Tax Act of 2003 dated 6.12.2010 issued by the Asst. Commissioner of Commercial Taxes for Enforcement, Tumkur at Annex'.-re 'D' … of crude sunflower oil from local registered dealers upon sufferance of tax. As per the mandate under Section 31(4) of the KVAT Act, if the turnover exceeds Rs.25 lakhs in a year, the audit statement of accounts

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 … 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 14, 19(1)(G), 265 and Entry 54 of list II of the VII

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 … to the keeping of records.-(1) Any dealer who fails to keep and maintain proper records, in accordance with Section 31 or by order of the prescribed authority shall be liable to a penalty not exceeding five thousand rupees

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 … the Haryana Sales Tax Act) on the paddy purchased up to March 31, 1991.2. For the sake of convenience, we have taken the facts from … tax by filing petitions under Article 226 of the Constitution of India. They also challenged the vires of Section 15-A which was inserted by the Haryana General Sales Tax (Amendment) Act, 1993 (Haryana Act No. 9 of

M/s.3F Industries Ltd., (earlier known as M/s. Foods Fats and Fertilis ...

Court : Karnataka

Subject : Land Acquisition

the Advance Ruling Authority. 18. In the result, the appeal fails and hence the same is dismissed. Karnataka Value Added Tax Act, 2003 Section 66(1), Section 4 (b)(iii) Addition of Starch Difference in Product Appellant challenged order passed in Order on file … necessarily fall in the residuary category. If the answer is in the affirmative it would fall under Entry 31 for chargeability of tax. 2. The present appeal is directed against the decision of the Advance Ruling Authority

Nice Chemicals Pvt. Ltd. Vs. Commercial Tax Officer (int)-18 South Zon ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 12A, 29, 29(1), 29(2) and 31; Karnataka Value Added Tax Act, 2003

Reported in : [2006]148STC296(Kar)

levy of tax under this Act and have been made subject-matter for levy of tax under the Karnataka Value Added Tax Act, 2003 (See [2005] 139 STC (St.) (Suppl.) 169), the Karnataka Sales Tax Act, 1957 continues to be current and … to Rs. 25,000 or with both in addition to recovery of any tax that could have been evaded.6. Section 31 of the Act is a palliate for the rigour of Section 29 of the Act whereunder the erring