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Jan 09 2024

M/s K.p.mozika Vs. Oil And Natural Gas Corporation Ltd.

Court : Supreme Court of India

Decided on : Jan-09-2024

Subject : Land Acquisition

tax under the Assam General Sales Tax Act, 1993 (for short, ‘the Sales Tax Act’) and the Assam Value Added Tax Act, 2003 (for short, ‘the VAT Act’), respectively. In some cases, in this group of appeals, the assessees have, under … to the Sales Tax Act, the learned counsel pointed out that the same was repealed by virtue of Section 107 of the VAT Act. He submitted that the VAT Act is in conformity with the 46th Amendment

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Nov 27 2006

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Decided on : Nov-27-2006

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

is the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging the clarificatory order dated April 7, 2006 passed under Section … wherein it has been held as follows:A return cannot be said to be 'false' within the meaning of Section 43 unless there is an element of deliberateness in it. It is possible that even where the incorrectness of

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Nov 23 2009

Jose Vs. Assistant Commissioner (Assessment)

Court : Kerala

Decided on : Nov-23-2009

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(43), 3(1), 6, 6(1), 15 and 30; ;Finance Act; ;Central Sales Tax Act - Sections 14 and 15; ;Kerala Finance Act, 2006; ;Central Excises Act, 1944 - Section 15; ;Constitution of India - Articles 14, 19(1), 199, 200, 207, 207(1), 255, 286, 286(3), 304, 366 and 366(29A); ;Kerala Value Added Tax (Amendment) Act, 2006

Reported in : 2010(1)KLT816

this batch of Writ Petitions/Writ Appeal is against the amendment brought out to Section 6(1)(f) of the Kerala Value Added Tax Act, 2003 as amended by the Kerala Finance Act, 2006 (Act 22/2006). Though the amended Act was passed and assent … incur any infirmity under Article 19(1)(g)....'27. In State of Rajasthan v. J.K. Udaipur Udyog Ltd. (2004) 137 STC 438 the Supreme Court had occasion to consider as to whether availing of exemption scheme already involved prohibits collecting

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Feb 17 2006

Khadi Grama Vyavasaya Association (State Committee) Vs. State of Keral ...

Court : Kerala

Decided on : Feb-17-2006

Subject : Sales Tax

Acts : The Khadi and Village Industries Commission Act, 1956 - Sections 2 and 10; Kerala Khadi and Village Industries Board Act, 1957 - Sections 2 and 3; Kerala General Sales Tax Act, 1963 - Sections 5(1), 10, 10(3) and 23(3); Uttar Pradesh Sales Tax Act, 1948 - Sections 4A; Andhra Pradesh General Sales Tax Act; The Kerala Value Added Tax Act, 2003; Constitution of India - Articles 14 and 43

Reported in : [2006]145STC601(Ker)

palpable hostile discrimination in this case.13. It is also submitted that under the new statutory provision (The Kerala Value Added Tax Act, 2003) also, these 21 industries are given complete exemption whereas four per cent tax has been levied from other … of a commission for the development of KV industries and for matters connected therewith. 'Khadi' is defined under Section 2(d) as follows:(d) 'Khadi' means any cloth woven on handlooms in India from cotton, silk or woollen yarn … Cairns in Hughes v. Metropolitan Railway Co. (1877) 2 A . c. 439. The principle formulated by Mr. Justice Denning was, to quote his own

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Feb 05 2010

Sasi Vs. the Commercial Tax Officer

Court : Kerala

Decided on : Feb-05-2010

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 8 and 66(3); ;Finance Act, 2009; ;Kerala General Sales Tax Act, 1963 - Sections 7 and 43; ;Kerala Value Added Tax Rules - Rule 11(2)

Reported in : 2010(1)KLT661

Rehim, J.1. Challenge in this Writ Petition is against Ext.P6 notice issued under Section 66(3) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Through the said notice, the 1st respondent had intimated the petitioner about proposal to revise Ext.P5 … effect in the absence of proper machinery for computing tax liability, and also expressing doubt as to whether Section 43 of the K.G.S.T. Act could be invoked by the department in cases where an alternate mode of taxation

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Feb 10 2023

The State Of Karnataka Vs. M/s. Samsung India Electronics Pvt Ltd

Court : Karnataka

Decided on : Feb-10-2023

Subject : Land Acquisition

ORDERS DATED1012.2015 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 1.3, DVO-31, BENGALURU, FILED UNDER SECTION392) OF KARNATAKA VALUE ADDED TAX ACT, 2003 R/W SEC.36 OF KVAT ACT2003FOR TAX PERIOD OF APRIL2010TO MARCH2011 IN STRP No.15 OF2022BETWEEN :1. THE JOINT COMMISSIONER … BUILDING N.R.ROAD BENGALURU-560 002. …RESPONDENT REP. BY ITS MANAGER (BY SHRI. S.GANESH, ADVOCATE) THIS STRP IS FILED UNDER SECTION651) OF KARNATAKA VALUE ADDED TAX2003AGAINST THE JUDGMENT DATED1003.2021 PASSED IN STA NOS.88 TO912018 ON THE FILE OF THE

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Feb 10 2023