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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 … any dealer having furnished a return under this Act, other than a return furnished under subsection (3) of Section 38, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of

Furtado Food Products Rep. by Its Proprietor Robert Furtado S/O E Furt ...

Court : Karnataka

Subject : Limitation

Acts : Karnataka Value Added Tax Act, 2003 - Sections 38(1), 62, 62(2) and 62(3); Mysore General Clauses Act, 1899 - Sections 10; Limitation Act, 1908; Karnataka Value Added Tax Rules, 2005 - Rules 148, 148(1), 148(4), 149(3), 149(4), 149(5) and 149(6)

Reported in : ILR2009KAR1990; (2009)25VST230(Karn):2009(4)KCCRSN241:AIR2009NOC2986:ILR2009(2)Kar2240

on behalf of the respondents within eight weeks. Mysore General Clauses Act, 1899 - Section 10--Computation of time--Karnataka Value Added Tax Act, 2003--Section 38(1)--Karnataka Value Added Tax Rules, 2005--Rule 148(4)--Assessment Order passed by the Assistant Commissioner of Commercial Taxes--Appeal under Section

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 … any dealer having furnished a return under this Act, other than a return furnished under Sub-section (3) of Section 38, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of

Classic Developers Vs. Deputy Commissioner of Commercial Taxes and ors ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 38, 38(1), 39 and 39(1)

Reported in : (2009)25VST375(Karn)

ORDERD.V. Shylendra Kumar, J.1. Writ petitions by an assessee who is assessable to tax under the Karnataka Value Added Tax Act, 2003.2. The petitioner is aggrieved by the reassessment orders passed under Section 39 of the Karnataka Value Added … assessing authority had, while not accepted the returns, passed an assessment order in terms of the provisions of Section 38(1) of the Act for the year 2005-06, as per the orders at annexures B to B11, that much

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 … was that the officials of the commercial taxes department had issued a notice dated January 19, 2007 under Section 38(1) of the Act (copy at annexure C) apprising the petitioner-trust that the case of the petitioner has

Sree Vinayaka Roadways Vs. Deputy Commissioner of Commercial Taxes Deb ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 38(5), 53(12), 62(1) and 64

Reported in : (2008)13VST436(Karn)

of realising a sum of Rs. 1,52,466 levied by way of penalty under Section 53(12) of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act'), as it was found that the goods in transit were not supported by commensurate … for the months of May and June 2006, has passed protective assessment orders under the provisions of Section 38(5) of the Act and the tax liability in terms of these two orders now adds up to Rs.

M/S.Ahlcon Ready Mix Concrete (P) Ltd Vs. the Assistant Commissioner o ...

Court : Karnataka

Subject : Constitution

Acts : Karnataka Value Added Tax Act, (KVAT ACT), 2003 - Sections 38(5) read with 52(1), 43(7); Constitution of India - Articles 226, 227

the protective assessment order. Dated 22-9-2010 (Annexure-P) passed under Section 38(5) read with Section 52(1) of the Karnataka Value Added Tax Act, 2003 (hereafter ' KVAT Act' for short).3. Sri M.N.Shankaregowda, the learned counsel for the petitioner submits that the impugned

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 … any dealer having furnished a return under this Act, other than a return furnished under Sub-section (3) of Section 38, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of

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' … year, the audit statement of accounts and prescribed documents has to be submitted to the local VAT Officer. Section 38 of the KVAT Act provides for a deemed assessment based on the returns filed under Section 35 of

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 … Taxes, Karnataka, purportedly exercising the powers under Section 12 and 12(A) of the KST Act, 1957 and Sections 38 and 39 of KVAT, Act issued an order authorizing and conferring a jurisdiction on respondent No.3 for audit