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Sree Vinayaka Roadways Vs. Deputy Commissioner of Commercial Taxes Deb ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 38(5), 53(12), 62(1) and 64

Reported in : (2008)13VST436(Karn)

of realising a sum of Rs. 1,52,466 levied by way of penalty under Section 53(12) of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act'), as it was found that the goods in transit were not supported by commensurate

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 … other person, or held in the custody of any transporter, the prescribed authority, or any officer empowered under Section 53, has reason to believe that the value shown in the document accompanying the goods in transit or in

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 … other person, or held in the custody of any transporter, the prescribed authority, or any officer empowered under Section 53, has reason to believe that the value shown in the document accompanying the goods in transit or in

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 … other person, or held in the custody of any transporter, the prescribed authority, or any officer empowered under Section 53, has reason to believe that the value shown in the document accompanying the goods in transit or in

Lalitha Muralidharan Vs. The Commissioner of Commercial Taxes and Othe ...

Court : Kerala

Subject : Sales Tax

is thus dismissed but, with no order as to costs. Constitution of India - Article 286(2) - Kerala Value Added Tax Act, 2003 - Central Sales Tax Act, 1952 -Section 5, Section 5(1) - Special Economic Zone Act, 2005 Section 53,

Paschimanchal Vidyut Vitran Nigam Ltd. Vs. Raman Ispat Private Limited

Court : Supreme Court of India

Subject : Land Acquisition

by virtue of a security interest created in favour of the government for tax claims under the Gujarat Value Added Tax Act, 2003, tax authorities i.e., the government, was a secured creditor under the IBC. This court held that if a … The liquidator also took the plea that PVVNL’s claim would be classified in order of priority prescribed under Section 53 of the IBC, and PVVNL would be entitled to pro rata distribution of proceeds along with the other

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 … Sri. Keshava Murthy, learned Counsel appearing for writ petitioners in WP Nos. 2416 of 2008, 4999 of 2008, 5397 of 2008, 6080 of 2008. Sri. A Satyanarayan, learned Counsel for the petitioners in WP Nos. 10880 of

Waves Electronies (P) Ltd., vs State of Kerala,

Court : Kerala

NO. 65 OF 2013 AGAINST THE ORDER/JUDGMENT DATED 19.11.2012 in TA(VAT) NoS.1562 & 1563 OF 2011 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/PETITIONER/ASSESSEE: WAVES ELECTRONICS (P) LTD. 155-B, ALAPPATT, TOC-H ROAD, VYTTILA, KOCHI-19. REPRESENTED BY ASSISTANT … 2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section 53 of the SEZ Act read with Rule 5 (5)(a) of the SEZ Rules, the Appellate Tribunal is right … the Cochin Shipyard Ltd. does not qualify for exemption under Sl. No.57 of Schedule-I appended to the KVAT Act, 2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section

Waves Electronics (P) Ltd. vs State of Kerala

Court : Kerala

NO. 65 OF 2013 AGAINST THE ORDER/JUDGMENT DATED 19.11.2012 in TA(VAT) NoS.1562 & 1563 OF 2011 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/PETITIONER/ASSESSEE: WAVES ELECTRONICS (P) LTD. 155-B, ALAPPATT, TOC-H ROAD, VYTTILA, KOCHI-19. REPRESENTED BY ASSISTANT … 2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section 53 of the SEZ Act read with Rule 5 (5)(a) of the SEZ Rules, the Appellate Tribunal is right … the Cochin Shipyard Ltd. does not qualify for exemption under Sl. No.57 of Schedule-I appended to the KVAT Act, 2003 ?2) Whether on the facts and in the circumstances of the case and in the light of Section

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