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S.P.L. Limited Vs. Commercial Tax Inspector, Kasaragod and ors.

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 47(16A); Income-tax Act; Kerala Value Added Tax Rules, 2005 - Rule 22; Constitution of India - Article 19(1)

Reported in : (2009)25VST220(Ker)

other States or are imported from abroad. In exercise of powers conferred under Section 47(16A) of the Kerala Value Added Tax Act, 2003 (hereinafter called, 'the Act'), the Commissioner issued circular No. 50 of 2006 declaring 12 items as tax-evasion prone

M/S. Instrument Research Associates Vs. the State of Kerala

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003 - Section 47 (2)

20101. Challenge in this Writ Petition is against the proceedings initiated under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act), and against Exts.P1 A and P1 B notices issued in this regard. 2. This Court has

M/S.Spml Infra Ltd. Vs. the State of Kerala and ors.

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003 - Section 47(2)

The 3rd respondent had intercepted the consignment on issuing Ext.P2 notice under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act) Act, mentioning the reason that the petitioner is not authorised to purchase the item under concessional

M/S.AghIn Innovations Vs. Intelligence Inspector

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003 - Section 47(2)

of the petitioner, was intercepted and detained on issuing Ext.P2 notice under section 47(2) of the the Kerala Value Added Tax Act, 2003. The reason for the detention mentioned in Ext.P2 is that one among the two invoices does not contain

Whirpool of India Ltd. Vs. the State of Kerala

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003 - Section 47 (6)

9th day of November, 20101. Aggrieved by Ext.P5 order imposing penalty under Section 47 (6) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had preferred appeal before the 4th respondent as evidenced from Ext.P6. Along with the

V.Vaikunda Sekhar. Vs. the Commercial Tax Inspector.

Court : Kerala

Subject : Sales Tax

Acts : erala Value Added Tax Act, 2003 - Section 47(2)

State of Kerala. The transport was intercepted on issuing Ext.P3 notice under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). The reason for detention mentioned is that, on physical verification the goods was found to be

Fantacy Sales Corporation Vs. Sales Tax Inspector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Constitution of India - Articles 14, 19(1), 32, 143, 242, 245, 246, 265 and 301; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Kerala Value Added Tax Act, 2003 - Sections 3(2), 6 and 47(16A); Central Sales Tax Act, 1956; West Bengal Sales Tax Act - 3(1), 3(2), 11(3), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11) and 11(12); Income-tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods Carried by Road or on Inland Waterways) Act; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36-A and 38-B; Rajasthan Sales Tax Act, 1994 - Sections 15; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Minimum Wages Act - Sections 27; Bombay Tenancy and Agricultural Lands Act - Sections 6(2); Bombay Agricultural Produce Markets Act - Sections 29; Madras

Reported in : [2007]8STT33; (2007)7VST323(Ker)

K. Balakrishnan Nair J.1. The constitutional validity of Sub-section (16A) of Section 47 of the Kerala Value Added Tax Act, 2003 and the sustainability of two circulars issued by the Commissioner of Commercial Taxes under the said provision are

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

D.Ranganathan Vs. Commercial Tax Inspector and Another

Court : Kerala

Subject : Land Acquisition

Reported in : 2011(2)ILR(Ker)647; 2011(2)KLJ805; 2011(3)KLT22(SN)(C.No.24); 2011(2)KHC471

is against Ext.P4 order issued by the 2nd respondent imposing penalty under Section 47 (6) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Brief history of the case is that, the petitioner who is a resident of Dharmapuram Taluk

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 … learned senior counsel appearing for Smt. Vani, learned Counsel for the petitioner in WP Nos. 14728 of 2007, 4792 of 2008, M/s. Vikram & Atul K. Alur learned Counsel for the petitioners in WP Nos. 8801 of