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Act1: value added tax act 2003 section 59 · Page 1 of about 942 results (0.180 seconds)

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Mar 12 2013

M/S. Gras Impex Pvt. Ltd. Vs. the Commissioner of Commercial Taxes Van ...

Court : Karnataka

Decided on : Mar-12-2013

Subject : Sales Tax

is whether the Commissioner of Commercial Taxes (Karnataka), Bangalore, invoking the jurisdiction under Section 59(4) of the Karnataka Value Added Tax Act, 2003, for short ‘KVAT Act’ could invalidate the clarification issued in the petitioner’s case, by the authority for Clarification

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Jun 10 2008

Azam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.

Court : Kerala

Decided on : Jun-10-2008

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 59(4), 94 and 94(2); Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala Finance Act, 2006

Reported in : 2008(2)KLJ572

by the appellants is taxable at 4% under Entry No. 2 of the Third schedule to the Kerala Value Added Tax Act, 2003 (in short 'KVAT Act') or under entry 75(2) of S.R.O. No. 82 of 2006 attracting tax at 12.5%. … is taxed at 4%. They also produced the clarification issued under Section 59(4) of the Karnataka Value Added Tax Act, 2003 that the product is … S.R.O. No. 82 of 2006 attracting tax at 12.5%. The Betel Nut Manufacturers' Association preferred an application under Section 94 of the KVAT Act before the Commissioner of Commercial Taxes seeking clarification on the rate of tax

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Apr 21 2009

Global Stone India Limited Vs. State of Karnataka and anr.

Court : Karnataka

Decided on : Apr-21-2009

Subject : Sales Tax/Vat

Acts : Karnataka Value Added Tax Act, 2003 - Sections 59

Reported in : (2009)25VST602(Karn)

Kumar, J.1. Writ petition by a dealer who is assessed to tax under the provisions of the Karnataka Value Added Tax Act, 2003.2. It appears, the petitioner was aggrieved by the assessment order passed against him under the provisions of … Counsel, would submit that the Commissioner no doubt is enabled to issue administrative instructions under the provisions of Section 59 of the Act but that power is held to be not a power enabling the Commissioner to interfere

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Sep 17 2008

R.K. Corporation Vs. Government of Karnataka and anr.

Court : Karnataka

Decided on : Sep-17-2008

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 4(1) and 59(4); Central Excise Tariff Act, 1985; Central Excise Tariff Code

Reported in : (2009)21VST386(Karn)

would apply prospectively and not retrospectively.2. The petitioner is a dealer registered under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter referred to as 'the Act'). He is a commission agent carrying on the business as … aspect of the appropriate rate of tax applicable on the sale of goods he filed an application under Section 59(4) of the Act to the second respondent requesting for clarification of the rate of tax applicable on

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Jan 13 2016

M/s. A.P.S. Industries, Rep. by its Partner Praveen Chabra Vs. The Sta ...

Court : Karnataka

Decided on : Jan-13-2016

Subject : Service Tax

the 2nd respondent, as it contravenes the provisions of Entry No.67 of the third Schedule to the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act') and also consequential reassessment orders dated 12.01.2015 passed by respondent No.4 … on the basis of a clarification issued by the 2nd respondent - Commissioner in exercise of power under Section 59 of the KVAT Act. Learned counsel for the petitioner while elaborating on the arguments as briefly stated herein

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Mar 12 2008

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

Court : House of Lords

Decided on : Mar-12-2008

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 … concerned with taxpayers’ duties to keep records and the like, and the Commissioner’s powers to inspect etc. 149. Section 59(1) makes provision for a default surcharge where a taxable person fails to make a return on time or

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Jan 13 2023

State of Kerala vs M/S Popular Vehicles & Services Ltd

Court : Kerala

Decided on : Jan-13-2023

deductable from the billed price. It was contended that explanation III of section 2 (x/ix)(ii) of the Kerala Value Added Tax Act, 2003 (for short 'KVAT Act') was not adhered to by the first appellate authority. -16-7. The assessee contended before … BALAJI FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 OT.REV NO. 120 OF 2016 TAVAT 59/2012 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW) COMMERCIAL

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Jan 13 2023