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M.M. Udyog. Vs. the Additional Commissioner of Commercial Taxes.

Court : Karnataka

Subject : Tax

Acts : Value Added Tax Act 2003 - Section 66, 39(1), 72(2), 36, 64.

(Prayer: These appeals filed U/s. 66(1) of the Value Added Tax Act, 2003 against the revision order dated 31.10.2009 passed in ZAC-1/DVO-IV/SMR-67/09-10 on the file of the Addl. Commissioner of Commercial … under Sec.39(1) Sec.72(2) and Sec.36 and concluding the revisional proceedings and etc.)D.V. SHYLENDRA KUMAR, J.1. These appeals under section 66 of the Karnataka Value Added Tax Act, 2003 (for short the Act) are by the dealer who

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 … and also proposing levy of penalty in terms of Section 72(2) of the Act. as also interest under Section 36 of the Act, called upon the petitioner to show cause as to why it should not be done

M/s. ABM Tele Mobiles India Pvt. Ltd. and Others Vs. The Assistant Com ...

Court : Karnataka

Subject : Education

this, the present writ petitions are dismissed. No Costs. Constitution of India, 1950 Article 226, Article 227 Karnataka Value Added Tax Act, 2003 Section 36(1), Section 39(2), Section 72(2) Assessment Order Legality of Petitioner sought to quash order passed by first Respondent

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

land which are agreed to be severed before sale or under the contract of sale;” 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term “Goods” as under:- “Goods” means all kinds of movable property (other than newspaper, actionable … in the reassessment order, which is apparent from the observations made by the 3rd respondent in paragraphs 35, 36 and 306 of the impugned order. 10. The BSNL further contends that, revenue receipts are generated from three

M/S. Pantaloon Retail (India) Ltd. Vs. Assistant Commissioner of Comme ...

Court : Karnataka

Subject : Constitution and Tax

Acts : Central Sales Tax Act. 1956 - Sections 9(2), 6A, 18A Read with 39 ; Karnataka Value Added Tax Act, (KVAT ACT), 2003 - Sections 36, 72(2), 36, 72 ;

Taxes acting under Section 9(2) of the Central Sales Tax Act. 1956 r/w Section 39 of the Karnataka Value Added Tax Act of 2003: to quash the consequent demand notice issued by the 2nd respondent at Annexure 'F: to strike … demand notice issued by the 2nd respondent at Annexure 'F: to strike down the interest levied as per Section 36 of the KVAT Act of 2003 and to declare and strike down Section 72(2) of the KVAT Act

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 … appeal or other proceedings disputing such tax or amount.37. Rate ofinterest.-(1) The rate of simple interest payable under Section 36 shall be one and a quarter per cent per month.-(a) from the date the tax had become payable

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 … the goods on to after delivery, is to be considered. 7. In the decision reported in (1980)1 SCC 360 in the case of DEPUTY COMMISSIONER OF SALE TAX (LAW) BOARD OF REVENUE (TAXES), ERNAKULAM - Vs. M/S.

M/s. A.P.S. Industries, Rep. by its Partner Praveen Chabra Vs. The Sta ...

Court : Karnataka

Subject : Service Tax

the 2nd respondent, as it contravenes the provisions of Entry No.67 of the third Schedule to the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act') and also consequential reassessment orders dated 12.01.2015 passed by respondent No.4 … referred to as the KVAT Act') and also consequential reassessment orders dated 12.01.2015 passed by respondent No.4 under Section 39(2) read with Sections 36(1) and 72(2) of the KVAT Act along with the demand notices dated 12.01.2015

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 … are directed against the common judgment and order dated Page 1 of 3603.05.2019 passed by the High Court of Judicature at Allahabad in the Commercial

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 … or other proceedings disputing such tax or amount.37. Rate of interest.:(1) The rate of simple interest payable under Section 36 shall be one and a quarter per cent per month -(a) from the date the tax had become