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Bhuvaneswar Traders Vs. Commissioner of Commercial Taxes and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 54; Karnataka Value Added Tax Rules, 2005 - Rule 161

Reported in : (2009)23VST215(Karn)

pass.4. I have heard the learned Counsel for the petitioner and the respondents.5. Section 54 of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter referred to as, 'the Act') provides for issue of transit pass while goods are transported

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 … levying tax both on purchase and sale of the same goods taking it beyond the limits of Entry 54 of the List-II of Seventh Schedule to the Constitution of India; that the State Legislature cannot levy tax

M/S.Josco Fashion Jewellers vs State of Kerala

Court : Kerala

Subject : Land Acquisition

WPC No.11335/2018 & conn.cases 53 Act, on and from the date of commencement of this Act,-(i) the Kerala Value Added Tax Act, 2003 (30 of 2004) except inrespect of goods included in entry 54 of the State List of the Seventh … 16.09.2016, the State’s legislative power to tax on those items now removed from that Entry. They insist that Section 19 of the CA Act allows “interim or temporary continuation” of all the Acts made earlier under the

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 … Court, in Jindal Stainless Ltd. v. State of Haryana {2006) 145 STC 544, Mr. Choudhury submits that the Constitution Bench in Jindal Stainless (supra) failed

The State Of Telangana Vs. M/s Tirumala Constructions

Court : Supreme Court of India

Subject : Service Tax

Consequently, they are in appeal.16. In the Gujarat batch of cases, Section 84A was introduced in the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as “the Gujarat VAT Act”) by the Gujarat Value Added Tax (Amendment) Act, 2018, gazetted … of sale and movement of goods was within the exclusive purview of the States, by Entries 52 and 54 of the State List (List II of the VIIth Schedule to the Constitution). The delineation of Union and

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

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, … the said provision as beyond the Legislative competence of the State as being outside the scope of Entry 54 of List II of the Seventh Schedule of the Constitution of India. The said judgment is affirmed by

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

4. Respondent Nos.1 to 4 are the authorities exercising powers together with the State itself under the Maharashtra Value Added Tax Act, 2002 (for short MVAT ). 5. The petitioner, inter-alia, engages itself in the business of manufacturing pan masala. … but shall be assigned to that State. Then comes Article 268A which was inserted by Constitution (88th Amendment) Act, 2003 (section 2) and is titled as 'Service tax levied by Union and collected and appropriated by the Union and … described in column (3) of the First Schedule of the ADE Act. 54 For the above reasons, therefore, Mrs. Jeejeebhoy would submit that the writ

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. 54/123 These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India, praying to issue

M/S.Mahalaxmi Cotton Ginning Pressing and Oil Industries Vs. the State ...

Court : Mumbai

Subject : Service Tax

Haryana, (2011) 45 VST 195 (PandH)arose on a challenge to the provisions of Section 8(3) of the Haryana Value Added Tax Act, 2003. Section 8(3) was to the following effect : “S.8 Determination of input tax. (1) and (2) …. (3) Where … from the point of view of legislative competence”. The Constitution Bench held that while enacting legislation under entry 54 of List II it is not incompetent to the legislature to make the tax paid by the purchaser