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Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

a trader in another member state is exempted from VAT. In the words of section 30 of the Value Added Tax Act 1994 (“VATA 1994”), it is zero-rated. B then sells the goods to another VAT-registered trader, C, in its … the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … taken to be typical of each of the other twelve pleaded conspiracies. 51. Paragraph 5 pleads that Total “... carried out and otherwise participated in

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. 51/123 R.R. Nagar, Bengaluru-560 098 Represented by its Authorised Representative Mr. T.N. Venkatesh Babu Aged about 53 years S/o

United Riceland Pvt. Ltd. and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 2, 6, 6(1) 9, 9(1), 15, 15A, 16(1), 17, 25(5), 27, 28, 29, 31, 33 and 40; Haryana General Sales Tax (Amendment) Act, 1993; Haryana General Sales Tax (Amendment) Act, 2003 - Sections 6; Haryana Value Added Tax (Amendment) Act, 2004; Constitution of India - Articles 14, 19(1), 141, 226 and 286(1); Punjab General Sales Tax Act, 1948 - Sections 4B; Central Sales Tax Act, 1956 - Sections 5(1) and 15; Land Revenue Act, 1887; Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963; Mysore Sales Tax (Amendment) Act, 1969; Orissa Arbitration (Amendment) Act, 1984; Orissa Arbitration (Amendment) Act, 1991; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11 and 11(2); Orissa Additiona

Reported in : [2005]140STC42(P& H)

Haryana Act No. 4 of 2003 vide Notification No. Leg. 5/2003 dated March 27, 2003. Simultaneously, the Haryana Value Added Tax Act, 2003 (hereinafter referred to as 'the VAT Act') was amended by Haryana Act No. 4 of 2004. That amendment … tax by filing petitions under Article 226 of the Constitution of India. They also challenged the vires of Section 15-A which was inserted by the Haryana General Sales Tax (Amendment) Act, 1993 (Haryana Act No. 9 of

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

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 … is not existing", no other reasons are forthcoming in the impugned - 51 - order. On this ground also, the impugned order dated 13.01.2025 deserves … 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

M/S Balaji Traders vs the State of Karnataka

Court : Karnataka

any property belonging to the - 16 -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 … CERTIORARI, OR WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED BEARING ORDER NO.ACCT/LGSTO240/HSN/ITC/BLOCK-15/2024-225 DATED 06.09.2024 PASSED UNDER SECTION 86A READ WITH SECTION 16 OF THE KGST/CGST ACT 2017, BLOCKING CREDIT LEDGER OF THE PETITIONER AT ANNEXURE-A

Empire Distributors, vs the Assistant Commissioner (Assessment),

Court : Kerala

2017. EXHIBIT P8 TRUE COPY OF THE APPEAL FILED UNDER SECTIONS 55, 57 & 59 OF THE KERALA VALUE ADDED TAX ACT. 2003 AGAINST EXHIBIT P6ORDER.EXHIBIT P9 TRUE COPY OF THE APPEAL FILED UNDER SECTIONS 55,57 & 59 OF THE KERALA … James, learned Government Pleader for respondents.2. A common point for consideration arises in these three writ petitions under Section 23 of Trade Marks Act, 1999 (For short 'Act 1999') read with Section 25 of KVAT Act, 2003

Arun.S.Reddy vs State of Kerala,

Court : Kerala

2017. EXHIBIT P8 TRUE COPY OF THE APPEAL FILED UNDER SECTIONS 55, 57 & 59 OF THE KERALA VALUE ADDED TAX ACT. 2003 AGAINST EXHIBIT P6ORDER.EXHIBIT P9 TRUE COPY OF THE APPEAL FILED UNDER SECTIONS 55,57 & 59 OF THE KERALA … James, learned Government Pleader for respondents.2. A common point for consideration arises in these three writ petitions under Section 23 of Trade Marks Act, 1999 (For short 'Act 1999') read with Section 25 of KVAT Act, 2003

M/s. A.B. Mauri India Pvt. Ltd. Vs. The Deputy Commercial Tax Officer, ...

Court : Andhra Pradesh

Subject : Land Acquisition

accordingly, disposed of. The miscellaneous petitions pending, if any, shall also stand disposed of. No costs. Andhra Pradesh Value Added tax Act €“ Section 4 €“ Central service Tax Act €“ Section 5, Section 6 €“ Levy of taxes €“ … dealer or a person who is not a dealer. (Hindustan Milkfood Manufacturers Ltd. v. State of A.P (1982) 51 STC 1 (APHC). A farmer who grows agricultural produce and, except for cleaning, grading and sorting, does not

The State of Karnataka vs M/S Vaswani Estates Developers

Court : Karnataka

NARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THEJUDGMENT DATED 28.04.2017 PASSED IN STA.Nos.971 TOTRIBUNAL AT BENGALURU, PARTLY ALLOWING THE APPEALS AND UPHOLDING THE RECTIFICATION … APPEAL AND UPHOLDING THE ASSESSMENT ORDERDATED 03.09.2010 AND 30.04.2011 PASSED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 51, DVO-05, BANGALORE, AND FOR THE TAX PERIODS OF APRIL- 2005 TO SEP-2005, APRIL-2006 TO DEC.2006, JANUARY 2007 TO