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M/s. Gayathri Projects Ltd., Rep. By its Accounts Manager B. Subbaraju ...

Court : Karnataka Dharwad

Subject : Land Acquisition

arrears of tax, penalty and interest payable for the periods of 2005-2006 and (II) the impugned notice under Section 45 of the Karnataka value Added Tax Act, 2003, dated: 12.08.2016 for Rs. 10,50,25,796/- by the Deputy Commissioner of … of the Constitution of India, praying to: A) Declare that the impugned notices issued u/s.45 of the Karnataka value added Tax Act, 2003, dated: 12.08.2016 for Rs.47,01,840/- of the Deputy Commissioner of Commercial Taxes (Audit 1), Davanagere towards arrears of tax,

Kmp Timbers Vs. Commercial Tax Inspector and anr.

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 3, 3(2), 6, 19A, 21, 24, 25, 45, 47(2) and 47(16A); Tax on Entry of Goods into Local Areas Act; Income Tax Act - Sections 119; Kerala Finance Act, 2006; Kerala General Sales Tax Act, 1963; Central Sales Tax Act, 1956; Kerala Value Added Tax Rules, 2005 - Rules 21A, 21A(1), 21A(2) and 67(7); Constitution of India

Reported in : (2010)27VST536(Ker)

circulars fixing the 'minimum sale price' for calculating the advance tax realisable under Section 47(16A) of the Kerala Value Added Tax Act, 2003 and if it is within the power and competence of the Commissioner, whether the sale price fixed in … Department, offering a price ten per cent above the rate shown and in the manner as specified in Section 45 of the KVAT Act. It is also pointed out that the petitioners have no objection whatsoever in exercising

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 … the case of National Agricultural Co-operative Marketing Federation of India Ltd. ' reported in [2003] 5 SCC 23. 45. Learned Counsel also submits that even in the understanding of the officials of the commercial taxes department, a

Baby Antony Vs. the Intelligence Officer

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003 ; Kerala General Sales Tax Act (KGST Act) - Section 45 A; Kerala Revenue Recovery Act - Section 7, 34

33942 OF 2010Dated this the 10th day of November, 20101. Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act) as well as Kerala General Sales Tax Act (KGST Act). For the years 2005-06, 2006-07 and … Tax Act (KGST Act). For the years 2005-06, 2006-07 and 2007-08, penalty was imposed against the petitioner under Section 45 A of the KGST Act. The orders of penalty was challenged in appeal and pursuant to directions issued

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

4. Respondent Nos.1 to 4 are the authorities exercising powers together with the State itself under the Maharashtra Value Added Tax Act, 2002 (for short MVAT ). 5. The petitioner, inter-alia, engages itself in the business of manufacturing pan masala. … but shall be assigned to that State. Then comes Article 268A which was inserted by Constitution (88th Amendment) Act, 2003 (section 2) and is titled as 'Service tax levied by Union and collected and appropriated by the Union and … tobacco under Schedule Entry A-45 of the MVAT Act, 2002. 9. Entry 45 of the Schedule A to the MVAT Act, 2002, as introduced reads

State of Kerala and Others Vs. fr.william Fernandez Etc Etc

Court : Supreme Court of India

Subject : Right to Information

Act 23 of 1996 w.e.f. 29­7­1996.) [Schedule to the Kerala General Sales Tax Act, 1963 or the Kerala Value Added Tax Act, 2003. Provided that no tax shall be levied and collected in respect of any motor vehicle which was registered … the definition of Section 2(c) read with Section 3. 53 66. Similarly when by Bihar Act 11 of 2003 Section 2 was amended in following manner:­ "2. Amendment of Section­2 of Bihar Act 16, 1993­ i)After the proviso … covered by the Part II of the Schedule of Orissa Act, 1999. 45. Before we proceed to consider the various issues as noted 38 above,

Xiaomi Technology India Private Limited Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … based in regard to the existence of the statutory requirement. While dealing with a similar provision contained in Section 45 [ Section 45 (1) provides as follows:“45. Provisional attachment.-(1) Where during the tendency of any proceedings of assessment

K-9 Enterprises Vs. The State Of Karnataka

Court : Karnataka Dharwad

Subject : Service Tax

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … Punjab National Bank, Canara Bank and State Bank of India respectively in terms of separate schemes drawn under Section 45 of the Banking Regulation Act, 1949. Pursuant to the schemes, certain employees of the first mentioned three Banks

K-9 Industries Vs. The State Of Karnataka

Court : Karnataka Dharwad

Subject : Service Tax

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … Punjab National Bank, Canara Bank and State Bank of India respectively in terms of separate schemes drawn under Section 45 of the Banking Regulation Act, 1949. Pursuant to the schemes, certain employees of the first mentioned three Banks

Kwality Metals Vs. The State Of Karnataka

Court : Karnataka Dharwad

Subject : Service Tax

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … Punjab National Bank, Canara Bank and State Bank of India respectively in terms of separate schemes drawn under Section 45 of the Banking Regulation Act, 1949. Pursuant to the schemes, certain employees of the first mentioned three Banks