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Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

a trader in another member state is exempted from VAT. In the words of section 30 of the Value Added Tax Act 1994 (“VATA 1994”), it is zero-rated. B then sells the goods to another VAT-registered trader, C, in its … the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … under section 26. 14. Part IV VATA 1994, which is headed “Administration, Collection and Enforcement", is introduced by section 58, which provides that Schedule 11 shall have effect with respect to the administration, collection and enforcement of VAT.

Madras Cements Vs. Assistant Commissioner (Audit Assessment)

Court : Kerala

Subject : Other Taxes

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(1), 6, 7, 11(9), 22(1), 24, 24(2) and 67(1); Kerala Value Added Rules - Rules 10 and 58(10); Companies Act, 1956; Central Sales Tax Act; Kerala General sales Tax Act; Indian Partnership Act, 1932; Constitution of India - Articles 14, 19(1) and 301; Central Excise Act; Sale of Goods Act, 1930 - Sections 2(10); Tamil Nadu Sales Tax Act

Reported in : 2006(3)KLT626; [2006]147STC626(Ker)

They have approached this Court, mainly, challenging Clause (ii) of Explanation 111 to Section 2(lii) of the Kerala Value Added Tax Act. 2003. The said explanation has been introduced by an amendment (Act 39 of 2005) published on 28.8.2005 with retrospective … dealer shall obtain and keep the purchase invoice, showing the input tax paid by him. Sub-rule(10) of Rule 58 of the K.V.A.T. Rules stipulates that every seller shall issue a bill or invoice or cash memorandum in

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 … REPORTABLE2023INSC974IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 5822-5823 OF2023M/S MODI NATURALS LTD …… APPELLANT VERSUS THE COMMISSIONER OF COMMERCIAL ……

DLF Laing O'Rourke (India) Ltd. Vs. State of Kerala and Ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Central Sales Tax (Registration and Turnover) Rules, 1957; Kerala Value Added Tax Rules - Rule 58(18); Kerala Value Added Tax Act, 2003; Central Sales Tax Act, 1956; Andhra Pradesh General Sales Tax Act, 1957 - Sections 6A

Reported in : (2008)14VST54(Ker)

award issued by their principals. The petitioner submitted exhibits PI and P1A applications for registration under the Kerala Value Added Tax Act, 2003 and Exhibits P2 and P2A, the CST registration application in form A along with the list of items … STC 427 a Constitution Bench of the Supreme Court while examining this very question in the context of Section 6A(ii)(a) of the Andhra Pradesh General Sales Tax Act, 1957, upheld the liability of the contractors to pay … CST Act. According to them, the petitioner can only avail of Rule 58(18) of the KVAT Rules and according to them, the petitioner can purchase

Peerless Shipping and Oil Field Services Ltd. and anr. Vs. State of As ...

Court : Guwahati

Subject : Sales TaxVAT

under the Assam General Sales Tax Act, 1993 [in W. P. (C) No. 178 of 1999] and Assam Value Added Tax Act, 2003 (in rest of the cases). The State Finance Department, contesting the writ petitions filed the affidavit-in-opposition in [W. … 1.8, 4.0, 7.0, 11.3, 20.2, 20.3. 21.1, 24.0, 27.3,31.1,31.2, 31.3, 39.0, 48.1, 58, Mr. Saikia submits that through the related trucks which are involved in … the said contractual agreement the 'right to use' was transferred nor it was sale/lease within the meaning of Section 2(19) and 2(33) of the Act and such liability to pay taxes under Section 7 of the Act

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: … - 29007/2016, W.P.Nos.31159-31170/2016, W.P.Nos.31430-31441/2016, W.P.Nos.33906-33917/2016, W.P.Nos.34001/2016 & 36313-36323/2016, W.P.Nos.35703-35708/2016, W.P.No.36404/2016, W.P.Nos.37148-37159/2016, W.P.Nos.39369-39380/2016, W.P.Nos.46927-46938/2016, W.P.Nos.46927-46938/2016, W.P.Nos.46939-46950/2016, W.P.Nos.53182-53193/2016, W.P.Nos.55050/2016 & 58511-58521/2016, W.P.Nos.59250-59261/2016, W.P.Nos.4199-4210/2017, W.P.Nos.8042/2017 & 19016- 19062/2017, W.P.No.8044/2017, W.P.Nos.8045/2017 & 25845-25855/2017, W.P.Nos.8046/2017 & 25856- 25866/2017, W.P.Nos.8183-8194/2017, W.P.Nos.8206/2017 & 10601-10611/2017,

V.Anantha Narayanan, Director, M/S Merino Industries Limited vs State ...

Court : Kerala

preferred against an order dated 09.01.2017 of the Commissioner of Commercial Taxes under Section 58 of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act').2. Briefly state the facts necessary for the disposal of the O.T

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 … and ors. ((2001)3 SCC735.30. It is submitted that the only statutory provisions relating to interest are provided in Section 58 of the Act and 55 of the Act of 2003. Both sections permit demand of interest to be

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 … than newspapers, subject to the provision of entry 92A of List I. 58 Mr. Sridharan's contentions can very well be appreciated if we analyse the

Xiaomi Technology India Private Limited Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … for the petitioners relies upon the four-pronged test summed up in the 58 opinion of the majority in Modern Dental College & Research Centre v. … SHANTINAGAR BENGALURU - 560 027. 3 6 . MRS.B.YAMUNA DEVI COMMISSONER OF CUSTOMS (APPEALS-I), CHENNAI [COMPETENT AUTHORITY UNDER SECTION2gg) OF FEMA]. 60, RAJAJI SALAI CUSTOM HOUSE CHENNAI - 600 001. ... RESPONDENTS (BY SRI M.B.NARGUND, ADDITIONAL SOLICITOR