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Sonal Apparel Private Ltd., Vs. The State of Karnataka

Court : Karnataka

Subject : Service Tax

The petitioners in their respective petitions are seeking to question the vires of Section 10(3) of the Karnataka Value Added Tax Act, 2003, (Hereinafter referred to as the KVAT Act, for brevity.) 3. It is a common ground of the petitioners … Road, Wilson Garden, Bangalore 560 027, Represented herein by its Deputy General Manager, Mr. Manikath Nandakumar, Aged about 46 years. (By Shri K.P.Kumar, Senior Advocate for Shri T. Suryanarayana, Advocate) AND:1. 2. The State of Karnataka, Represented

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 … from an earlier date which did not exist at the relevant point of time when the law operated. 46. Learned Counsel for the petitioner would also submit that in a taxation statute the computation provision fails, if

Mahalaxmi Traders and anr. Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Sales Tax/VAT

Acts : Gujarat Value Added Tax Act, 2003 - Sections 32(4), 33, 34, 44, 46, 67, 70, 70A, 73, 74 and 85(2); Constitution of India - Articles 14 and 226; Value Added Tax Rules, 2006 - Rules 29(1) and 85(2)

Reported in : (2009)19VST92(Guj)

and also for a prayer to declare that the action is illegal, arbitrary and violative of the Gujarat Value Added Tax Act, 2003 ('the VAT Act', for short) and the Rules made thereunder. It is also prayed for quashing and setting … who has not paid the tax and to whom the notices have been served. Further, the provisions of Section 46 provide for 'special powers of tax authorities for recovery of tax as arrears of land revenue'. Section 73

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 … statutory provisions relating to entry tax applicable in the above mentioned States. 46. The Orissa Entry Tax Act, 1999 (hereinafter referred to as “Orissa Act, … 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

Nova Trading Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/VAT

Reported in : (2009)23VST251(Gauhati)

at Bharalumukh, Guwahati. It claims to be a registered dealer under the Act as well as the Assam Value Added Tax Act, 2003 carrying on business in soyabean refined oil. In course of the business, it receives the above commodity from … C, Guwahati, imposing a penalty of Rs. 2,14,735 under Section 23(1)(h) of the Act for alleged violation of Section 46 thereof. Incidentally annulment of the seizure and the imposition of penalty as above has also been prayed for

Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

No.229761714 (Annexure ‘C’), passed by the 2nd Respondent under Section 39(1) read with Section 36(1) of the Karnataka Value Added Tax Act, 2003, for the tax periods April 2009 to March 2010 are ex facie illegal and unsustainable & etc., W.P.Nos.26349-26360/2017: … 21.06.2016 bearing CAS order No.257768613.01 AO at Annexure-E are ex facie illegal and unsustainable and etc. W.P.Nos.46927 - 46938/2016 Between: M/s. Rollon Hydraulics P. Limited No.271, 4th Phase, 8th Cross Peenya Industrial Area Bangalore-560058. (Represented by Mr.

M/S. Srinivasa Builders vs the Commercial Tax Officer

Court : Kerala

submitsthat 'electricity' is not goods as per the definition of 'goods' provided in Section 2(xx) of the Kerala Value Added Tax Act, 2003 (for short, 'the KVAT Act'). It is submitted that though the petitioner had obtained registration under the KVAT … invoice prove the factors is no consideration, because the document prescribed to be accompanied with the consignment vide Section 46 is either invoice or delivery note or certificate of ownership only. There is no reason to believe that

Pepsico India Holdings Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/Vat

Reported in : (2009)25VST41(Gauhati)

'Uncle Chips' would be covered by entry 80 of Part A of the Second Schedule to the Assam Value Added Tax Act, 2003 (hereinafter referred to as, 'the Act') or the said product would fall under the residuary entry covered by … September 10, 2007 passed by the Commissioner of Taxes, Assam on an application filed by the petitioner-company under Section 105 of the Act.2. The Assam Value Added Tax Act, 2003, has been brought into effect from May … of Revenue (Taxes), Ernakulam v. Pio Food Packers reported in : [1980] 46 STC 63 : [1980] Supp SCC 174, Sri Saikia has submitted that

Chaithanya Plywood Vs. the Intelligence Officer

Court : Kerala

Subject : Miscellaneous

was being effected without any documents supposed to accompany the transit as enunciated Section 46(3) of the Kerala Value Added Tax Act, 2003, the vehicle was detained and thereafter, it was handed over to the police, because of the alleged smuggling

Augustine Joseph Vs. Job John

Court : Kerala

Subject : Miscellaneous

was being effected without any documents supposed to accompany the transit as enunciated Section 46(3) of the Kerala Value Added Tax Act, 2003, the vehicle was detained and thereafter, it was handed over to the police, because of the alleged smuggling