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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 … imposition of penalty.(2) Any dealer who fails to retain records and accounts in accordance with Sections 32 and 33, after being given the opportunity of showing cause in writing against the imposition of a penalty, shall be

Khazan Chand Nathi Ram Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 25, 39(5); Haryana Value Added Tax Act, 2003 - Sections 33, 61, 61(2); Punjab General Clauses Act, 1898 - Sections 4

Reported in : [2004]136STC261(P& H)

certified copy of the order shall be excluded in computing the period of sixty days.(6) and (7) ........................'Haryana Value Added Tax Act, 2003 :'Section 33. Appeal.--(1) Any assessee considering himself aggrieved by an original order may prefer an appeal and the said appeal

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 … of tax payable by the dealer. Further, it also empowers the Commissioner to proceed with making the assessment. Section 33 provides for self-assessment and Section 34 provides for the audit assessment. The notice in form No. 301 also

M/s. Godrej Sara Lee Ltd. Vs. The Excise And Taxation Officer Cum Asse ...

Court : Supreme Court of India

Subject : Land Acquisition

by the appellant and relegating it to the remedy of an appeal under section 33 of the Haryana Value Added Tax Act, 2003 (hereafter ‘the VAT Act’, for short).2. Two questions emerge for decision on this appeal. First, whether the High

Peerless Shipping and Oil Field Services Ltd. and anr. Vs. State of As ...

Court : Guwahati

Subject : Sales TaxVAT

under the Assam General Sales Tax Act, 1993 [in W. P. (C) No. 178 of 1999] and Assam Value Added Tax Act, 2003 (in rest of the cases). The State Finance Department, contesting the writ petitions filed the affidavit-in-opposition in [W. … the said contractual agreement the 'right to use' was transferred nor it was sale/lease within the meaning of Section 2(19) and 2(33) of the Act and such liability to pay taxes under Section 7 of the Act

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 … imposition of penalty.(2) Any dealer who fails to retain records and accounts in accordance with Sections 32 and 33, after being given the opportunity of showing cause in writing against the imposition of a penalty, shall be

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 … imposition of penalty.(2) Any dealer who fails to retain records and accounts in accordance with Sections 32 and 33, after being given the opportunity of showing cause in writing against the imposition of a penalty, shall be

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 … be allowed to the extent of tax payable on the sale Page 33 of 36 value of goods or manufactured goods. Section 17. Partial rebate.

Sonal Apparel Private Limited Vs. The State of Karnataka and Another

Court : Karnataka

Subject : MRTP

The petitioners in their respective petitions are seeking to question the vires of Section 10(3) of the Karnataka Value Added Tax Act, 2003, (Hereinafter referred to as the KVAT Act, for brevity.) 3. It is a common ground of the petitioners … and others vs. Ram Kumar and another, (2001) 8 SCC 24; K.M. Sharma vs. I.T.O., (2002) 4 SCC 339 and Zile Singh vs. State of Haryana and others, (2004) 8 SCC 1. 6. On a consideration of

M/S Ultratech Cement Ltd Vs. The State of Rajasthan

Court : Supreme Court of India

Subject : Land Acquisition

payable and deposited under the Rajasthan Sales Tax Act, 1994, the Central Sales Tax Act, 1956 and Rajasthan Value Added Tax Act, 2003 (b) “In case of investment made in Modernization/ Expansion, the amount of Capital Investment Subsidy shall be subject … scheme may rectify suo moto or otherwise any order passed 15 by him as per the provision of section 33 of the Rajasthan Value Added Tax Act-2003.” (ix) The periodicity for computation of subsidy under the scheme will