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Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

any person unless such person has been given a reasonable opportunity of being heard. (See. Rule 60).'The Haryana Value Added Tax Act, 20032. (1) In this Act unless the context otherwise requires.(a) xx xx xx xx(b) xx xx xx xx(c) … In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the … means an officer not below the rank of Assistant Excise and Taxation Officer appointed under Sub-section (1) of Section 55 to carry out the purposes of this Act and includes an assessing authority and a revising authority but

Finimole T.P. Vs. Asstt. Commissioner and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 26 and 55; Income Tax Act; Foreign Exchange Regulation Act

Reported in : 2008(2)KLJ60; (2009)24VST385(Ker)

notice to the petitioner, has proceeded to pass a protective assessment order under Section 26 of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short), inter alia, directing the petitioner to pay huge tax liability. Pursuant to the orders … Judge has observed that those demands would be stayed till the petitioner files an appeal as provided under Section 55 of the Act.7. To appreciate the stand of the petitioner, it would be useful to refer to Section

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 the Supreme Court in the case of A' Tmoopil Nair v. State Of Kerala AIR 1961 SCC 552 as also the case of Badri Prasad v. Collector Of Central Excise : AIR1971SC1170 .20. Considerable reliance is

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 … of the Supreme Court in the case of K.T. Moopil Nair v. State of Kerala AIR 1961 SCC 552 as also the case of Badri Prasad v. Collector of Central Excise : AIR1971SC1170 ].20. Considerable reliance is

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 … of tax in itself is taken care of separately by other statutory provisions as noticed earlier viz., Sections 55(1), 73, 74, 75, 76 and 77, apart from providing for prosecution under Section 79 of the Act. So,

M/s Modi Naturals Ltd Vs. The Commissioner Of Commercial Tax Up

Court : Supreme Court of India

Subject : Service Tax

Court in case of M.K. Agro Tech (supra). He would argue that the statutory provisions under the Karnataka Value Added Tax Act, 2003 and UP VAT Act are distinct and different in all respects. He pointed out that the UP Page … be referred to as the revenue.3. These appeals are at the instance of an assessee, duly registered under Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 (for short, ‘the UP VAT Act’) and are … Rs. 45,91,66,611 and Rs. 9,60,11,540 respectively aggregating to a total of Rs. 55,51,78,151/-. The assessee’s tax liability on the said sales was calculated at Rs.

Reliance Industries Limited and Others Vs. State of U.P. and Others

Court : Allahabad

Subject : Land Acquisition

the Constitution of India feeling aggrieved with the impugned order passed under Section 25 of the Uttar Pradesh Value Added Tax Act, 2008 (in short VAT Act) after remand of the matter by the Trade Tax Tribunal, Lucknow. The impugned … and development thereof. It also empowers the appellate Tribunal for Electricity established under Section 110 of the Electricity Act, 2003 to function as the Appellate Tribunal for the proposed legislation. 144. Under Sections 60, 61 and 62 of … the order the Joint Commissioner (assessment), which is reproduced as under:. "60. Forum of appeal-(1) An appeal under Section 55 shall lie to. (a) the Additional Commissioner (Appeal) in case the order appealed against has been passed by

Hewlett Packard Financial Services India Private Limited Vs. The State ...

Court : Karnataka

Subject : Sales Tax

(Prayer: STRPS.339-411/2015 are filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 against the Order, Judgment and Decree dated 25.06.2015 passed in STA Nos.1346 to 1381/13, STA Nos.2529 to 2564/2013

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.3. 55/123 Deputy Commissioner of Commercial Taxes Audit-5.1, DVO-5, Bangalore-560 047. ... Respondents (By Mr. A.S. Ponnanna, Addl. Advocate General

Jojo Kurian vs the Intelligence Officer

Court : Kerala

assessment and decide the appeals are the authorities which have been constituted under the provisions of the Kerala Value Added Tax Act, 2003. Section 55 does not limit the appeal provisions only in respect of the assessment order passed under the Kerala Value