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Kishorkumar Prabhudas Tanna and anr. Vs. State of Gujarat Through Secr ...

Court : Gujarat

Subject : Sales Tax/VAT

Acts : Gujarat Sales Tax Act, 1969 - Sections 2, 5, 5(1), 5(2), 49 and 49(2); Gujarat Value Added Tax Act, 2003 - Sections 2(12), 15 and 100; Khadi and Village Industries Commission Act, 1956 - Sections 15; Bombay General Clauses Act, 1897 - Sections 6 and 21; Gujarat Khadi and Village Industries (Amendment) Act, 2006; Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003; Bombay Khadi and Village Industries Act, 1960 - Sections 11 and 13(1); Constitution of India - Articles 14, 19, 21 and 299; Gujarat Value Added Tax Rules, 2006; Central Excise Rules, 1944

Reported in : (2009)1GLR683; (2009)23VST298(Guj)

Tax Act, 1969 available to the petitioners for the purpose of exemption under the provisions of the Gujarat Value Added Tax Act, 2003 at least for the duration as mentioned in the aforesaid certificate (passed under the Gujarat Sales Tax Act, … It is further prayed that the respondents may be directed to extend the effect of Entry 95 under Section 49(2) and Entry 74 of the Schedule of the Gujarat Sales Tax Act, 1969 to the provisions of Gujarat

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 … incentive scheme sponsored by the State Government nor they are claiming benefits of any exemption notification issued under Section 49(2) of the Act, but they are relying upon the language of the Gujarat Sales Tax Act, 1969 ('the

M/s. Godrej Sara Lee Ltd. Vs. The Excise And Taxation Officer Cum Asse ...

Court : Supreme Court of India

Subject : Land Acquisition

by the appellant and relegating it to the remedy of an appeal under section 33 of the Haryana Value Added Tax Act, 2003 (hereafter ‘the VAT Act’, for short).2. Two questions emerge for decision on this appeal. First, whether the High … therein would come within Entry 129 of Schedule II Part A of the Sales Tax Act, issued under section 49 thereof. Entry 129, at the relevant point of time, read thus: Sl. No.Description of Rate of sales Rate

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: … 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters Kirloskar Electric Co. Ltd. & Ors. Vs. The State of Karnataka & Ors. 49/123 Finance Department Vidhana Soudha Bangalore-560 001. The Commissioner of Commercial Taxes “Vanijya Therige Karyalaya” Gandhinagar, Bangalore-560 009. Deputy

M/S Flipkart India Private Limited vs the Assistant Commissioner of Co ...

Court : Karnataka

total demand of Rs.23,01,70,324/- by way of Orders dated 29.07.2016, 11.09.2017, 11.09.2017 and 23.11.2017 respectively under the Karnataka Value Added Tax Act, 2003(“KVAT Act”) interalia, treating mobile phone charger as unscheduled commodity and taxing them separately at a higher rate. Against … no delay on the part of the Department, it cannot be - 49 -presumed that the delay is on account of the non- clearance from … petitioner made a pre-deposit of 30% of the total demand through cash totaling to Rs.6,90,51,099/- in terms of Section 62 of the KVAT Act. -4- 2.1 The aforesaid appeals filed by the petitioner were dismissed by the

M/S. Balanoor Plantations and Industries Ltd. and Others Vs. State of ...

Court : Karnataka

Subject : Land Acquisition

consequent demand notice. 2.5. Admittedly, the appellants are "registered dealers" as defined by Section 2(12) of the Karnataka Value Added Tax Act, 2003 (for short "the Act"). All the appellants together shall be hereinafter referred to as the 'assessees' only. 3. … the Port of Madras, (1999) 114 STC 520 (SC); State of Tamil Nadu v. Binny Ltd. Madras, (1982) 49 STC 17 (SC), and of this Court in United India Insurance Co. Ltd. v. Commissioner for Commercial Tax,

M/S Safan Fasteners vs Assistant Commissioner

Court : Karnataka

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 … on record, we are satisfied that the said independent arrival of - 49 -opinion that there was a reason to believe is not found forthcoming … into the provisions of Chapter XX-C. In our opinion, before an order for compulsory purchase is made under section 269UD, the intending purchaser and the intending seller must be given a reasonable opportunity of showing cause against

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 … was handed over to the police, because of the alleged smuggling activities; thus issuing Ext.P4 notice under Section 49(3) of the Kerala Value Added Tax Act, 2003.2. The petitioner has approached this Court by way of this

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 … was handed over to the police, because of the alleged smuggling activities; thus issuing Ext.P4 notice under Section 49(3) of the Kerala Value Added Tax Act, 2003.2. The petitioner has approached this Court by way of this

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 … excise and relies upon paragraphs 63, 67 and 70 of this judgment. 49. Mr. Sridharan submits thereafter that the applicability of the ADE Act on