Advanced Search Results

Kirloskar Electric Company Ltd. Vs. Assistant Commissioner of Commerci ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 50; Karnataka Value Added Tax Rules, 2005 - Rule 128

Reported in : (2010)27VST81(Karn)

are liable to refund the excess input tax together with interest as per Section 50 of the Karnataka Value Added Tax Act, 2003 read with Rule 128 of the Rules. The respondents are not entitled to retain the interest collected from

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 … September 2, 2005, the Sales Tax Department would be at liberty to issue notices to the petitioners under Section 50 of the Act on the ground of alleged breach of condition of exemption by the petitioners. The petitioners

M/S. T.V. Sundaram Iyengar and Sons Ltd., Rep by Its Asst. General Man ...

Court : Karnataka

Subject : MRTP

this Court assailing the order of the 2nd respondent at Annexure-L passed under Section 39 of the Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act). 2. The main grievance of the petitioner is the denial of deduction on the … get any clarification if needed, in arriving at a conclusion. However, in the event, the amount is deposited, 50% of the total amount be refunded with interest thereon, if it is found that the amount collected is

M/s. Nandi Constructions Vs. The State of Karnataka represented by the ...

Court : Karnataka

Subject : Land Acquisition

(Prayer: These petitions are filed under Section 65(1) of Karnataka Value Added Tax Act, 2003 against the judgment and order dated 16.01.2015 passed in STA Nos. 660 to 663/2014 and STA Nos. 664 … The assessee challenged the assessment order by filing the appeals, where it claimed the land cost to be 50% of the sale consideration, instead of 45% as had been claimed in the returns. 3. The appellate authority

Sri. U. Laxman Shenoy Vs. Asst. Commr of Commercial Taxes and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 15(1), 39 and 72

Reported in : 2009(162)LC193(Karnataka); ILR2008KAR5084; 2009(1)KCCRSN18; 2009(3)AIRKarR163; AIR2009NOC2186

Manjunath, J.1. According to the petitioner, the petitioner is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act, for short) and has been selling the bakery products like toffees … and cosmetics etc. in his shop as a retailer. According to the petitioner, petitioner's business would fall under Section 15(1)(a) of the KVAT Act and based on the same, the taxes are paid at the rate of

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

Candid Indstries Vs. Commissioner of Commercial Taxes and anr.

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 62(1); Kerala Value Added Tax (Amendment) Act, 2005 - Sections 6(1); Kerala Value Added Tax Rules, 2005 - Rule 80(1)

Reported in : (2007)5VST381(Ker)

K.S. Radhakrishnan, J.1. This appeal has been preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Kerala Value Added Tax Rules, 2005 against the order passed by the

Navayuga Engineering Company Ltd. Vs. State of Karnataka and ors

Court : Karnataka

Subject : Sales Tax

for the delayed period. This runs contrary to the statutory provisions contained under Section 9-A(7) of the Karnataka Value Added Tax Act, 2003 ('VAT Act' for short), which is extracted herein below:"9-A. Deduction of tax at source (in case of works

P.Ajaikumar Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

Rule 13C does not apply.7. The learned counsel has made elaborate references to various provisions of the Kerala Value Added Tax Act, 2003 ('the VAT Act' for brevity). To begin with, the learned counsel has laid emphasis on lexical provisions of … the learned counsel for the petitioner, in the above factual background, has strenuously contended that, in terms of Section 3(1) of the Abkari Act ('the Act' for brevity), abkari revenue does not include any arrears of sales

The Deputy Commissioner And Vs. M/S S v Global Mill Limited

Court : Karnataka

Subject : Land Acquisition

Brothers vs. State of Assam, [(2017) 2 SCC350 (Patel Brothers) considered Sections 81 and 84 of the Assam Value Added Tax Act, 2003 (Assam VAT Act) and Section 5 read with Sections 29(2) of the -: -"Limitation Act, in the matter