Advanced Search Results

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 … noticed above, most of the writ petitioners are dealers executing works contract, a transaction as defined in Sub-section 37 of Section 2 of the Act, payment of tax by way of composition is also offered to such

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 … thousand rupees in addition to the interest chargeable on the tax payable at the rate provided under Section 37.(2) A dealer who fails to report to the prescribed authority a change in circumstances as required by Section

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 … for the purpose of submission of filing monthly returns under Section 35 of the KVAT Act, 2003. Rule 37 of the KVAT Rules, 2005 has prescribed tax period as one calendar month in case of registered dealers

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 … two-thousand rupees in addition to the interest chargeable on the tax payable at the rate provided under Section 37.(2) A dealer who fails to report to the prescribed authority a change in circumstances as required by Section

M/S Ws Retail Services Private Limited Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

HEREIN, IN HAVING DENIED TO THE PETITIONER THE BENEFIT OF WAIVER OF PENALTY AND INTEREST PAYABLE UNDER KARNATAKA VALUE ADDED TAX ACT, 2003 TO THE EXTENT OF90 GRANTED IN THE KARASAMADHANA SCHEME, 2017 FOR THE YEAR200809 AND DEMANDING ADDITIONAL AMOUNT OF … them to avail the benefit of ‘KSS2017. The Department, on the other hand, contends that by virtue of Section 42(6) of the KVAT Act, 2003, they are entitled to adjust these payments or deposits subject to appeals … Services Private Limited & Others Vs. The State of Karnataka & Others 37/88 (ii) that the Scheme ‘KSS2017 is a special delegated legislation and the

M/S. Live Oak Resort P. Ltd. and anr. Vs. Panchgani Hill Station Munic ...

Court : Supreme Court of India

Subject : EnvironmentProperty

Acts : Constitution of India - Articles 136 and 226; Building Bye-laws and Development Control Rules; Monopolies and Restrictive Trade Practices Act - Sections 45; Maharashtra Regional and Town Planning Act, 1966 - Sections 37, 45, 154 and 156

Reported in : AIR2001SC3478; 2001(2)Crimes212(SC); JT2001(7)SC422; 2001(6)SCALE1; (2001)8SCC329

all property which falling under notification - appellant property cannot be demolished till sanction order . - KARNATAKA VALUE ADDED TAX ACT, 2003.[K.A. No. 32/2004]. Section 1: [ S.B. Sinha & H.S. Bedi, JJ] Concept & scope Held, Charges paid … 1995 ought to be noticed. The public notice reads as below:'PANCHGANI HILL STATION MUNICIPAL COUNCIL,PANCHGANI PUBLIC NOTICE Under Section 37 of Maharashtra Regional and Town Planning Act, 1966.:No.VI/9999-95. - All citizens residing in Panchgani Hill Station Municipal Council's

Commissioner of Income-tax Vs. A.J. Shetty and Co. P. Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1)

Reported in : (2002)173CTR(Kar)375; ILR2002KAR906; [2002]255ITR180(KAR); [2002]255ITR180(Karn); [2002]122TAXMAN389(Kar)

as deductible expenditure under Section 37 (1) - question referred answered in negative and against assessee. - KARNATAKA VALUE ADDED TAX ACT, 2003 [K.A. No. 30/2005] Section 2(24): [D.V.Shylendra Kumar,J] Prescribed Authority - Whether there should be only one prescribed authority

Binani Cement Ltd., Vs. State (Finance) and ors

Court : Rajasthan Jodhpur

Subject : Land Acquisition

company against the impugned rectification orders under Section 37 of the Rajasthan VAT Act, 2003, these writ petitions under Article 226 of the Constitution of … company against the impugned rectification orders under Section 37 of the Rajasthan VAT Act, 2003, these writ petitions under Article 226 of the Constitution of … remedy is available to thepetitioner company against the impugned rectification orders under Section 37 of the Rajasthan VAT Act, 2003, these writ petitions under Article 226 of the Constitution of India could have been summarily dismissed on the … relevant provisions for grant of exemption under the relevant statute, like , Section 15 of the Rajasthan Sales Tax Act, 1994. That power can only be exercised by the State Government itself according to the Rules of Business

The Sub Registrar, Sub Registry Office, vs Anzar Babu,

Court : Kerala

as per the provisions of the Kerala General Sales Tax Act, 1963 (KGST Act, 1963) and the Kerala Value Added Tax Act, 2003 (KVAT Act, 2003) to recover the amounts due to the Government. Therefore when steps were taken to register … Enforcement of Security Interest Act, 2002 (SARFAESI Act, 2002) are allowed; and held that a secured creditor under Section 26E of the SARFAESI Act and Section 31B of the Recovery of Debts and Bankruptcy Act, 1993 (RDB … 16TH POUSHA, 1944 WA NO. 132 OF 2020 AGAINST THE JUDGMENT WP(C) 37552/2017 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE SUB REGISTRAR, SUB REGISTRY

Tahsildar (Rr) Hosdurg Taluk, vs Dewan Housing Finance Corporation Ltd ...

Court : Kerala

as per the provisions of the Kerala General Sales Tax Act, 1963 (KGST Act, 1963) and the Kerala Value Added Tax Act, 2003 (KVAT Act, 2003) to recover the amounts due to the Government. Therefore when steps were taken to register … Enforcement of Security Interest Act, 2002 (SARFAESI Act, 2002) are allowed; and held that a secured creditor under Section 26E of the SARFAESI Act and Section 31B of the Recovery of Debts and Bankruptcy Act, 1993 (RDB … 16TH POUSHA, 1944 WA NO. 132 OF 2020 AGAINST THE JUDGMENT WP(C) 37552/2017 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE SUB REGISTRAR, SUB REGISTRY