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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 … file 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

India Heritage Foundation Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 35, 38(1), 39, 60, 77(1), 79, 82, 82(1), 83 and 85; Karnataka Sales Tax Act, 1957

Reported in : (2008)18VST376(Karn)

that the petitioner appears to have filed a 'nil' return of liability under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act') for the months October, November and December, 2006.3. The controversy in the writ petition … open to the assessing authority to examine that return. But, once the return is filed in terms of Section 35, it is taken to be a deemed assessment on the return unless in terms of Section 38(1) of

Manasa Electricals Co., Vs. State of Karnataka, Financial Secretary an ...

Court : Karnataka

Subject : Land Acquisition

appeals fail and therefore, they are dismissed. Considering the facts and circumstances, no order as to costs. Karnataka Value Added Tax Act, 2003 Section 35(4), Section 66(1) Reassessment Tribunal dismissed Appeal and affirmed Order of Revisional Authority whereby Revisional Authority held that

M/S. H.H. Cement Products, Represented by Its Partner Sri. Mahammad Af ...

Court : Karnataka

Subject : Land Acquisition

Reported in : 2011(2)KCCR71(SN); 2011ILR(Kar)1010

have been sold to the dealers by raising necessary sale invoice. As per Section 35 of the Karnataka Value Added Tax Act, 2003, petitioner has been filing the returns by collecting 4% VAT and remitting the same to the credit of

Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

any person unless such person has been given a reasonable opportunity of being heard. (See. Rule 60).'The Haryana Value Added Tax Act, 20032. (1) In this Act unless the context otherwise requires.(a) xx xx xx xx(b) xx xx xx xx(c) … In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the … revision under the provisions of Section 115 of the Civil Procedure Code, and those under the provisions of Section 35 of the Delhi and Ajmer Rent Control Act, 1952. He has taken the view that as the scope

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 … file 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

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 … file 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

The Asst. Commissioner or Commercial Taxes, Bangalore and Others Vs. M ...

Court : Karnataka

Subject : MRTP

made locally in some other state; octroi not to be set off against output tax, etc., Under the Value Added Tax Act, issue of invoice would be mandatory. No set off/input credit would be allowed unless the original tax invoice … on the file of the Karnataka Appellate Tribunal, Bangalore, allowing the appeal filed under Section 72(1) of KVAT Act 2003.) 1. All these appeals are preferred by the State, challenging the order passed by the learned Single Judge … as per their rank in the Writ Petition. 3. All the petitioners are registered dealers under the Act. Section 35 of the Act read with Rule 38 prescribes that every registered dealer shall furnish a return in Form

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 … which the court was faced with in Gannon Dunkerley [1958] 9 STC 353, and which the court had held was not a sale. The effect

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' … Officer. Section 38 of the KVAT Act provides for a deemed assessment based on the returns filed under Section 35 of the Act while reserving the power to the Commissioner to notify any dealer to produce books of