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Goel Spinning and Weaving Mills Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973- ; Sections 42 and 42(1); Haryana Value Added Tax Act, 2003 - Sections 57, 57(1) and 57(3); Haryana General Sales Tax Rules, 1975 - Rule 28A and 28A(11)

Reported in : [2006]147STC664(P& H)

the Bench were equally divided on the issue, the procedure as envisaged under Section 57 of the Haryana Value Added Tax Act, 2003 (for short, 'the VAT Act') was required to be followed. The relevant part of Section 57 of the

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 … this Court held as under: -'The words 'all suits and other proceedings' in Sub-section (2) of this Section (Section 57 of Delhi Rent Control Act 1958) are sought to be interpreted in two different ways by the learned

Afcons Infrastructure Ltd. and Hindustan Construction Co. Ltd. Vs. Sta ...

Court : Guwahati

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 3, 4, 5, 14 and 15; Assam Value Added Tax Act, 2003 - Sections 105; Madras General Sales Tax Act, 1939; Government of India Act, 1935; States Sales Tax Act; Assam Value Added Tax Rules, 2005 - Rule 57; Constitution of India - Article 269, 269(3), 286, 286(2), 286(3), 366 and 366(29A)

including declared goods, used in execution of works contract, shall, in terms of Schedule V to the Assam Value Added Tax Act, 2003 (in short, 'the Assam VAT Act'), be subject to levy of value added tax (in short, 'the VAT') … an order, under Section 105 of the VAT Act read with rule 57 of the Assam Value Added Tax Rules, 2005 (in short, 'the VAT … goods including the goods, which stand declared as goods of special importance in inter-State trade or commerce under Section 14 of the Central Sales Tax Act, 1956, and known as declared goods. When the Superintendent of Taxes

M/s. Assam Silicate, Glass and Chemical Works, Having its Head Office ...

Court : Guwahati

Subject : Service Tax

ordered accordingly. 21. With the above order, the petition stands allowed, without any order as to cost. Assam Value Added Tax Act, 2003 Section 105(2) Central Excise Tariff Act, 1985 Assam Value Added Tax Rules, 2005 Rule 57 Liability of tax Opportunity

M/S. Balanoor Plantations and Industries Ltd. and Others Vs. State of ...

Court : Karnataka

Subject : Land Acquisition

consequent demand notice. 2.5. Admittedly, the appellants are "registered dealers" as defined by Section 2(12) of the Karnataka Value Added Tax Act, 2003 (for short "the Act"). All the appellants together shall be hereinafter referred to as the 'assessees' only. 3. … High Court Act Praying To Set Aside The Order Passed In The Writ Petition No.5739/11 and 18322-332/11 C/W 5740-42/11 and 18286-318/11 Dated 16/08/2012.) (Prayer: This Writ Appeal Filed U/S 4 Of The Karnataka High Court Act Praying

M/s. Godrej Sara Lee Ltd. Vs. The Excise And Taxation Officer Cum Asse ...

Court : Supreme Court of India

Subject : Land Acquisition

by the appellant and relegating it to the remedy of an appeal under section 33 of the Haryana Value Added Tax Act, 2003 (hereafter ‘the VAT Act’, for short).2. Two questions emerge for decision on this appeal. First, whether the High … the appellant before the Assessing Authority that the Haryana Tax Tribunal (hereafter ‘the Tribunal’, for short), constituted under section 57 of the VAT Act, by its order dated 21st November, 2001 had the occasion to dismiss a petition

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: … Peenya Industrial Area Bengaluru-560 058 Represented by its Vice President & CFO, Mr. Deepak Kumar Sen, Aged about 57 years, S/o Sri D.C.Sen ... Petitioner (By Mr. M.Thirumalesh, Advocate.) And:1. State of Karnataka Represented by Additional Chief

M/S. Bharath Poultry Farm Vs. the Commercial Tax Officer

Court : Kerala

Subject : Education

reasoning of the respondent is legal and correct can be better adjudicated in a Revision Petition filed under Section 57 of the Kerala Value Added Tax Act, 2003. It will be inappropriate to entertain this Writ Petition when … 50,00,000/- (Rupees Fifty lakhs only) as a condition for granting registration under Section 17 (2) of the Kerala Value Added Tax Act, 2003. Ext.P8 order passed in this regard indicates that the commodity in which the trade is proposed to be

M/S.Bharath Poultry Farm Vs. the Commercial Tax Officer

Court : Kerala

Subject : Education

demand of security to the tune of `50 Lakhs as a condition for granting registration under the Kerala Value Added Tax Act, 2003. The learned single Judge relegated him to the statutory remedy by way of revision under Section 57 of

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 … which in itself is a marketable good having market value.” (Emphasis supplied) 57. In the case of M.K. Agro Tech (supra), this Court held that