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Gammon India Ltd. Vs. the Special Chief Secretary, Government of Andhr ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B; ;Andhra Pradesh Value Added Tax Act, 2005 - Sections 80, 80(2) and 80(3); ;Andhra Pradesh General Clauses Act, 1891 - Sections 6, 8, 8A, 9 and 18; ;Haryana General Sales Tax Act, 1973; ;Haryana Value Added Tax Act, 2003 - Sections 61, 61(1), 61(2); ;Punjab General Clauses Act - Sections 4

Reported in : [2005]142STC370(AP)

1 VST 105, the Haryana General Sales Tax Act, 1973 was repealed under Section 61(1) of the Haryana Value Added Tax Act, 2003 (See [2003] 130 STC Statutes (Suppl. B) 227.). While Section 61(2)(a) of the Haryana VAT Act, 2003 is … similar to that of Section 80(3) of the A.P. VAT Act, 2005. It is in such circumstances that Section 4 of the Punjab General Clauses Act, (similar to Section 8 of the A.P. General Clauses Act), was held

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 … nature of sale of goods and at the rate stipulated in respect of different goods as indicated in Section 4 of the Act, which is the normal scheme of levy and collection of tax under the provisions of

imagic Creative Pvt. Ltd. Vs. the Commissioner of Commercial Taxes and ...

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Finance Act, 1994; Karnataka Value Added Tax Act, 2003 - Sections 60; Karnataka Sales Tax Act, 1957 - Sections 12 and 12(3); Karnataka Sales Tax Rules - Rule 3; Kerala Sales Tax Act - Sections 6(4) and 24(1); Customs Act - Sections 2(22); Sales Tax Act; Parliamentary Act; Legislative Act; Constitution of India - Articles 246, 366 and 366(29A); Tariff Act

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC); [2008] 1 SCR 457

under the Finance Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, 2003 (the Act) is the question involved in this appeal which arises out of a judgment and order dated … Tax on item 1 150005%KST on item 3 15001.5%Resale Tax on item 4 3000RupeesFive Thousand Eight Hundred Ninety Five OnlyTotalRs.5,89500INVOICEConsigneeM/S MORRIS TOOLING PVT. LTD.DoddaballapurBangaloreCoordinatedby Mr. … 1994 as also the Act. An order of assessment was passed by the Assessing Authority in terms of Section 12 of the Karnataka Sales Tax Act and Rule 3 of the Karnataka Sales Tax Rules, material portion

itc Limited Kolkata and Others Vs. State of Karnataka Rep. by Principa ...

Court : Karnataka

Subject : Sales Tax

of the constitution of India praying to declare that sub section (5) of section 4 of the Karnataka Value Added Tax Act, 2003, as inserted by the provisions of the Karnataka Value Added Tax (Amendment) Act, 2010 as unconstitutional, ultra vires,

New Taj Mahal Cafe Pvt. Ltd. by Its Executive Director, K. Jagadish Sh ...

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3, 3(2), 4, 9, 10, 11, 15, 15(1), 15(4), 38, 39, 39(1), 72, 72(2) and 79; Karnataka Value Added Tax (Amendment) Act, 2004; 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 Sales Tax Act, 1957; Andhra Pradesh General Sales Tax Act, 1957 - Sections 5G(4); Karnataka Entertainments Tax Act, 1958 - Sections 3C; Karnataka Value Added Tax Rules; Constitution of India - Articles 14, 301 and 366(29A)

Reported in : (2009)25VST101(Karn); 2009(3)KCCRSN97; 2009(5)AIRKarR167; AIR2009NOC2987

ORDERD.V. Shylendra Kumar, J.1. Writ petitioners are dealers assessable to tax under the provisions of the Karnataka Value Added Tax Act, 2003 [for short 'the Act']. The Act is a piece of legislation providing for levy of tax on 'sale … already been extended and by denying, it has been assessed to tax in terms of the provisions of Section 4 of the Act, consequent upon which the liability for payment of tax has gone up and as a

Stovekraft Pvt. Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 4(1) and 60

Reported in : ILR2006KAR3894

Authority for Clarification and Advance Rulings (hereinafter referred to as 'the authority') under Section 60 of the Karnataka Value Added Tax Act, 2003, holding the rate of tax leviable to stainless steel LPG stove is at 12.5 per cent, kerosene wick … goods are subjected to tax under five different rates of tax under four separate Schedules and under Section 4(1)(b) of the KVAT, 2003. While the First Schedule deals with goods exempted from the tax, the Second Schedule

Ashok Agencies Represented by Its Manager Shri Ashok Kumar S/O Sri Puk ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3A(1), 4, 4(1), 22, 24, 39, 42B(1) and 42B(2); Insecticides Act, 1968 - Sections 3; Insecticides Rules, 1971; Tamil Nadu General Sales Tax Act, 1959; Insecticides Act, 1963

Reported in : ILR2008KAR4299; 2008(6)AIRKarR16(DB)

assessing the tax on the turn over relating to sales of Mosquito repellants at 12.5% under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'KVAT Act' for short).2. The brief facts leading to this appeal are as under:(a) … torn over of mosquito repellants at 12.5% instead of taxing the same at 4% only as provided under Section 4(1)(a)(ii) of the KVAT Act.7. Per contra, Sri. Gangadhar Sangolli, learned AGA contended that the goods listed under Entry

Jojo Kurian vs the Intelligence Officer

Court : Kerala

assessment and decide the appeals are the authorities which have been constituted under the provisions of the Kerala Value Added Tax Act, 2003. Section 55 does not limit the appeal provisions only in respect of the assessment order passed under the Kerala … APPEALS, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM-686001. 3 THE ASSISTANT COMMISSIONER APPEALS, DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA-685508. 4 THE VAT APPELLATE TRIBUNAL, DEPT. OF COMMERCIAL TAXES, ADDL. BENCH, KOTTAYAM-686001. 5 THE DEPUTY COMMISSIONER, INT COMMERCIAL TAXES,

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 … Where any other amount is payable under this Act is not paid within the period specified in Section 42, interest shall be payable on such amount from such period.(4) The interest shall also be payable under this

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