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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 … dealer,(4) Every order passed by the Tribunal on appeal under Sub-section (2) shall, subject to the provisions of Section 42, be final.(5) No appeal shall be entertained unless it is filed within sixty days from the date of

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 … return.(3) 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

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 … return.(3) 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

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 … return.(3) 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

Goel Spinning and Weaving Mills Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973- ; Sections 42 and 42(1); Haryana Value Added Tax Act, 2003 - Sections 57, 57(1) and 57(3); Haryana General Sales Tax Rules, 1975 - Rule 28A and 28A(11)

Reported in : [2006]147STC664(P& H)

the Bench were equally divided on the issue, the procedure as envisaged under Section 57 of the Haryana Value Added Tax Act, 2003 (for short, 'the VAT Act') was required to be followed. The relevant part of Section 57 of the … as also this order be communicated to both the parties (sic) 9. Thereafter, the petitioner moved application under Section 42 of the Act seeking reference of questions of law arising out of order passed by the Tribunal. The

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) … in schedule III annexed to the KVAT Act.(b) Therefore, the Assessing Authority issued to the assessee notices under Section 39 of the KVAT Act (vide Annexure-B and B1 to B6) proposing to tax the turn over of … by the Commissioner was clearly binding on the Assessing Authority under Section 42-B(2) of the Act and though it was open to the appellants to

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 … interest of the revenue. The obligation imposed upon the transporters under Sections 42 and 44 of the Act is also a part of such preventive

AMi Pigments Pvt. Ltd., thr' Its Director, R.R. Patel and Ors. Vs. Sta ...

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act, 1969 - Sections 2(16), 3A, 5, 5C, 15B, 21, 27, 46, 49(2), 50, 56, 62 and 86; Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B and 5B(1); Gujarat Sales Tax Act, 1913; Central Sales Tax Act, 1956 - Sections 8(1), 8(3) and 8(5); Karnataka Sales Tax Act, 1957 - Sections 8A; Gujarat Value Added Tax Act, 2003 - Sections 2(19); Gujarat Sales Tax Rules, 1969; Gujarat Sales Tax Rules, 1970 - Rule 42, 42A and 42E; Central Sales Tax (Regulation & Turnover) Rules, 1957 - Rule 13; United Provinces Service of Engineers (Building and Roads Branch) Class-II Rules, 1936; Constitution of India - Articles 32 and 226

Reported in : (2009)22VST569(Guj)

to challenge the same in accordance with law. It is also clarified that subsequent provisions of the Gujarat Value Added Tax Act, 2003 have not been examined by this Court. Subject to above referred to directions and clarifications, the first point … the natural gas used as fuel cannot be treated as consumable goods, is based on the language of Section 5B of the Andhra Pradesh General Sales Tax Act, 1957, which is quite different from the language of … material' or as 'consumable stores' in the manufacture of taxable goods. Rule 42 of the Rules provides that the dealer is entitled to claim the

Peerless Shipping and Oil Field Services Ltd. and anr. Vs. State of As ...

Court : Guwahati

Subject : Sales TaxVAT

under the Assam General Sales Tax Act, 1993 [in W. P. (C) No. 178 of 1999] and Assam Value Added Tax Act, 2003 (in rest of the cases). The State Finance Department, contesting the writ petitions filed the affidavit-in-opposition in [W. … the said contractual agreement the 'right to use' was transferred nor it was sale/lease within the meaning of Section 2(19) and 2(33) of the Act and such liability to pay taxes under Section 7 of the Act

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

exercise the right to repayment." The Advocate General pointed out (para 58) that the retrospective alterations to the Value Added Tax Act 1994 affected "not only taxable persons who expected under the existing rules to have ample time to make … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … ("ACT") and to the taxation of dividend income from non-resident sources under section 18 (Schedule D, Case V) of the Income and Corporation Taxes Act … the extended limitation period, is dealt with by Lord Walker in paras 42-63 and by Lord Sumption in paras 177-185. c. Issue (2), above (Court