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Afcons Infrastructure Ltd. and Hindustan Construction Co. Ltd. Vs. Sta ...

Court : Guwahati

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 3, 4, 5, 14 and 15; Assam Value Added Tax Act, 2003 - Sections 105; Madras General Sales Tax Act, 1939; Government of India Act, 1935; States Sales Tax Act; Assam Value Added Tax Rules, 2005 - Rule 57; Constitution of India - Article 269, 269(3), 286, 286(2), 286(3), 366 and 366(29A)

including declared goods, used in execution of works contract, shall, in terms of Schedule V to the Assam Value Added Tax Act, 2003 (in short, 'the Assam VAT Act'), be subject to levy of value added tax (in short, 'the VAT') … Section 4 of the Central Sales Tax Act or sale in the course of import or export under Section 5 of the Central Sales Tax Act. So also it is not permissible for the State Legislature to impose

Sonal Apparel Private Limited Vs. The State of Karnataka and Another

Court : Karnataka

Subject : MRTP

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 … Act for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by

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 … is also offered in general to those dealers whose turnover in a given year does not exceed Rs. 50 lakh as a ceiling limit, to lower ceiling limit, as notified by the government in respect of different

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Subject : ConstitutionSales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(1), 9(2) to 9(4), 10, 22, 22(1), 22(5) to (9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 37, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79(1); Karnataka Value Added Tax (Amendment) Act, 2005; Karnataka Value Added Tax (Amendment) Act, 2006; Karnataka Value Added Tax (Amendment) Act, 2007; Karnataka Value Added Tax (Amendment) Act, 2008; Karnataka Value Added Tax Rule; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act, 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14 19, 19(1) and 19(6)

Reported in : ILR2009KAR633

Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act] and also dealers who are registered under Section 22 of the Act.2. Petitioners have … of tax on the sale of goods, a subject within the domain of the State legislature under Entry 54 of List II of the seventh schedule to the Constitution of India, what is actually collected as penalty

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 has been contended that under the Sales Tax Act, the petitioners were granted exemption under two Sections, Section 5 as well as Section 49. Various notifications were issued under the aforesaid two Sections of the Sales Tax

itc Limited Kolkata and Others Vs. State of Karnataka Rep. by Principa ...

Court : Karnataka

Subject : Sales Tax

of the constitution of India praying to declare that sub section (5) of section 4 of the Karnataka Value Added Tax Act, 2003, as inserted by the provisions of the Karnataka Value Added Tax (Amendment) Act, 2010 as unconstitutional, ultra vires,

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 … Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by

Philips Electronics India Ltd. Reptd. by Its Manager - Corporate Fisca ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 12(1), 22, 22(1), 22(5) to 22(9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 38, 38(3), 39, 40, 42, 52, 52(1), 53, 53(4), 55(1), 71 to 77 and 79; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14, 19(1) and 19(6)

Reported in : 2009(3)AIRKarR1; AIR2009NOC2187

Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act and also dealers who are registered under Section 22 of the Act.2. Petitioners have … of tax on the sale of goods, a subject within the domain of the State legislature under Entry 54 of List II of the seventh schedule to the Constitution of India, what is actually collected as penalty

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

of the specified goods which are also subject to levy of taxes under the provisions of the Assam Value Added Tax Act, 2003 Assam Act VIII of 2005.(i) If the sale of such specified goods inside the State, made by an … of the State.146. There is yet another facet of the impugned levy, which requires cool and dispassionate consideration. Section 5 of the impugned Act embodies provisions for exemption. This Section states as follows:Section 5Notwithstanding anything contained in Section

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

Court : Kerala

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 … in Transelektra Domestic Products Private Limited v. State of Kerala [2001] 122 STC 229 : [2000] 8 iTR 556, counsel submitted that before April 1, 1991 mosquito repellent was not specifically classified. Counsel submitted that since April