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M/S.Ahlcon Ready Mix Concrete (P) Ltd Vs. the Assistant Commissioner o ...

Court : Karnataka

Subject : Constitution

Acts : Karnataka Value Added Tax Act, (KVAT ACT), 2003 - Sections 38(5) read with 52(1), 43(7); Constitution of India - Articles 226, 227

the protective assessment order. Dated 22-9-2010 (Annexure-P) passed under Section 38(5) read with Section 52(1) of the Karnataka Value Added Tax Act, 2003 (hereafter ' KVAT Act' for short).3. Sri M.N.Shankaregowda, the learned counsel for the petitioner submits that the impugned

indus Towers Ltd Vs. the Deputy Commissioner of Commercial Taxes and O ...

Court : Karnataka

Subject : Service Tax

at any rate there is no deemed sale so as to attract levy of tax under the Karnataka Value Added Tax Act. 2003. (d) In so far as the State appeals are concerned, the appeals preferred against the order of the … operator, in substance, gets under the contract. It is in the nature of a licence as defined under Section 52 of the Easements Act, 1982 which reads as under : - 52. "Licence defined". When one person grants

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 … ten thousand rupees.(3) The power to levy the above penalty shall be vested in the officer authorised under Section 52.75. Penalties relating to production of records and furnishing of information.-Any dealer or person who on demand by the

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 … ten thousand rupees.(3) The power to levy the above penalty shall be vested in the officer authorised under Section 52.75. Penalties relating to production of records and furnishing of information.Any dealer or person who on demand by the

Philips Electronics India Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 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, 37, 38, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79; Karnataka Value Added Tax (Amendment) Act, 2005; 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 : [2009]20STT314

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 … ten thousand rupees.(3) The power to levy the above penalty shall be vested in the officer authorised under Section 52.75. Penalties relating to production of records and furnishing of information.- Any dealer or person who on demand by

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 … itself is a public purpose, but that the tax is raised and utilized for the purposes indicated in Section 8A inserted by the AET (Second) Amendment Act, 2005. Referring to the decision of the Apex Court, in … that the mere fact that the present levy is traceable to Entry 52 of the State List is no answer to the question, which has

Nokia India Sales Private Limited rep. by its Authorized Signatory Vs. ...

Court : Chennai

Subject : Sales Tax

appellant, questioning the orders of assessment relating to the assessment years 2012-13 and 2013-14 under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act, 2006). 2. We have heard Mr.Arvind P.Datar and Mr.P.S.Raman, learned … 1983; (h) exemption from the tax payable under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 for electricity sold or consumed in a Special Economic Zone. (2) The Government may prescribe the manner in … held by the Gujarat High Court not to have a limited application. 52. But, the above decision had been distinguished by a learned Judge of … assessment were riddled with discrepancies, the appellant filed petitions for rectification under Section 84 of the TNVAT Act, 2006. The said petitions were dismissed by

Ambuja Cements Ltd. and Anr Vs. State and Ors

Court : Rajasthan Jodhpur

Subject : Land Acquisition

on the ground that the impugned order is not an order passed under the provisions of the Rajasthan Value Added Tax Act, 2003. The petitioner-Company has also challenged the Notification dated 3 22.2.2002, under which the undertaking was given. On these … tax under Section 20 and the liability of payment of interest under Section 55 of the Act of 2003. Section 55, which deals with the interest on failure to pay tax or other sum payable, provides that where

R Vs. Mackle

Court : UK Supreme Court

Subject : Land Acquisition

with liability to pay customs duty on imported goods from outside the European Union. Section 1(1) of the Value Added Tax Act 1994 provides that VAT shall be charged (inter alia) on the importation of goods from places outside the … order against Mr McLaughlin was also made with his consent. The facts (the Mackles) 4. On 16 January 2003 a cargo ship, MV Hyundai Fortune, arrived in Southampton from Malaysia. Customs officers carried out routine screening of … duty. Toulson LJ, delivering the judgment of the court, said at para 52: "On the hearing of the appeal Mr Cammerman accepted, in our judgment

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. 52/123 month in which the purchase invoices were issued by the selling dealers & etc., W.P.Nos.16441/2017 & 16895-16905/2017: Between: