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Nov 27 2006

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Decided on : Nov-27-2006

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

is the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging the clarificatory order dated April 7, 2006 passed under Sectiontax, mosquito repellents and related devices, warranted levy of VAT at the rate of 12.5 per cent, vide Section 6(1)(d) of the VAT Act, 2003. It is stated that what is contained under entry 44 of the Third

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Mar 18 2009

Godrej Sara Lee Ltd. Vs. Asst. Commissioner (Aa) and anr.

Court : Supreme Court of India

Decided on : Mar-18-2009

Subject : Sales/Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 6(1); Customs Tariff Act, 1975; Insecticides Act; Interpretative Rules; Constitution of India - Article 226

Reported in : 2009(236)ELT425(SC); JT2009(7)SC1; 2009(4)SCALE666; 2009(3)LC1550(SC); (2009)25VST271(SC); 2009AIRSCW6376:2009(4)Scale666.

jurisdiction, alternative remedy may not be a bar - Impugned order set aside - Apeal allowed - KERALA VALUE ADDED TAX ACT (2003) Section 6(1)(d): [S.B. Sinha, Dr. Mukundakam Sharma & R.M. Lodha,JJ] Writ Petition Alternative remedy - Notification No. 82/2006, Dated

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Jan 09 2008

imagic Creative Pvt. Ltd. Vs. the Commissioner of Commercial Taxes and ...

Court : Supreme Court of India

Decided on : Jan-09-2008

Subject : Sales Tax/VAT

Acts : Finance Act, 1994; Karnataka Value Added Tax Act, 2003 - Sections 60; Karnataka Sales Tax Act, 1957 - Sections 12 and 12(3); Karnataka Sales Tax Rules - Rule 3; Kerala Sales Tax Act - Sections 6(4) and 24(1); Customs Act - Sections 2(22); Sales Tax Act; Parliamentary Act; Legislative Act; Constitution of India - Articles 246, 366 and 366(29A); Tariff Act

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC); [2008] 1 SCR 457

under the Finance Act, 1994 as amended from time to time is liable to tax under the Karnataka Value Added Tax Act, 2003 (the Act) is the question involved in this appeal which arises out of a judgment and order dated … 1994 as also the Act. An order of assessment was passed by the Assessing Authority in terms of Section 12 of the Karnataka Sales Tax Act and Rule 3 of the Karnataka Sales Tax Rules, material portion … pinning500Nos. 31,850008%Service Tax on item 1 720001.5% Resale Tax on item 2-4 65100TOTAL53,77700RupeesFifty Three Thousand Seven Hundred Seventy Seven Only 5. They filed their returns

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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%. … 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 taxgoods HSN Code---------------------------------------------2. Arecanut powder and arecanut(1) Arecanut powder 0802.90.13(2) Arecanut 0802.90.11-----------------------------------------------Section 6 of the KVAT Act provides that goods specified in the First Schedule

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Dec 17 2004

United Riceland Pvt. Ltd. and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Decided on : Dec-17-2004

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 2, 6, 6(1) 9, 9(1), 15, 15A, 16(1), 17, 25(5), 27, 28, 29, 31, 33 and 40; Haryana General Sales Tax (Amendment) Act, 1993; Haryana General Sales Tax (Amendment) Act, 2003 - Sections 6; Haryana Value Added Tax (Amendment) Act, 2004; Constitution of India - Articles 14, 19(1), 141, 226 and 286(1); Punjab General Sales Tax Act, 1948 - Sections 4B; Central Sales Tax Act, 1956 - Sections 5(1) and 15; Land Revenue Act, 1887; Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963; Mysore Sales Tax (Amendment) Act, 1969; Orissa Arbitration (Amendment) Act, 1984; Orissa Arbitration (Amendment) Act, 1991; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11 and 11(2); Orissa Additiona

Reported in : [2005]140STC42(P& H)

Haryana Act No. 4 of 2003 vide Notification No. Leg. 5/2003 dated March 27, 2003. Simultaneously, the Haryana Value Added Tax Act, 2003 (hereinafter referred to as 'the VAT Act') was amended by Haryana Act No. 4 of 2004. That amendment … outside the territory of India, on which no purchase tax was payable under the general charging provision of Section 6 which is, inter alia, subject to the provisions of Section 9. We have already held above that the

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Jan 02 2009

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Decided on : Jan-02-2009

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 … 72 of the Act, as it stood in the parent Act underwent the first amendment by Act No 6 of 2005, with effect from 1 -4-2005; that in the very financial year, the statutory provision, which is

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Jan 02 2009

Philips Electronics India Ltd. Reptd. by Its Manager - Corporate Fisca ...

Court : Karnataka

Decided on : Jan-02-2009

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 … 72 of the Act, as it stood in the parent Act underwent the first amendment by Act No 6 of 2005, with effect from 1-4-2005; that in the very financial year, the statutory provision, which is one

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Nov 12 2009

K.P. Namboodiri's Ayurvedics Vs. State of Kerala

Court : Kerala

Decided on : Nov-12-2009

Subject : Direct Taxation

Acts : Kerala Value Added Tax Act, 2003 - Sections 6(1) and 8; ;Kerala General Sales Tax Act, 1963; ;Drugs and Cosmetics Act, 1940

Reported in : 2010(1)KLT686

not) falling under Entry No. 92 of Notification S.R.O. No. 82/06 issued under Section 6(1)(d) of the Kerala Value Added Tax Act, 2003 (for short 'the KVAT Act'). It is against this order of the Tribunal, the petitioners have filed these

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Feb 06 2010

Antrix Corporation Ltd. Vs. Assistant Commissioner of Commercial Taxes ...

Court : Karnataka

Decided on : Feb-06-2010

Subject : ConstitutionSales Tax/Vat

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2, 12(3), 2(15), 2(29), 2(35), 2(36), 3, 6, 6(1), 6(2), 6(3), 6(4), 7, 39 and 72; ;Companies Act, 1956; ;Karnataka Tax on Entry of Goods Act, 1979; ;Central Sales Tax Act, 1956; ;Karnataka Sales Tax Act, 1957; ;Sale of Goods Act, 1930 - Section 2(7); ;General Clauses Act, 1892; ;West Bengal Taxation Act; ;Income Tax Act, 1961 - Section 9(1); ;Constitution of India - Articles 1, 1.1, 2, 3, 6, 6D, 9, 10, 10C, 13, 14, 15, 226, 227, 269, 286, 301, 304 and 366(1), 366(12) and 366(29A); ;Constitution of India (46th Amendment) Act - Section 29A

Reported in : (2010)29VST308(Karn)

we have heard these writ appeals for final disposal.2. The demand made by the respondent-authority under the Karnataka Value Added Tax Act, 2003 ('the KVAT Act', for short) pursuant to assessment orders passed against the appellants was challenged before the learned … v. Assistant Commissioner of Commercial Taxes reported in : [2001] 124 STC 426 (Karn). Thirdly, he contended that Section 6(1) of the KVAT Act read with Section 6(4) deals with place of sale of goods and in the

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Nov 23 2009

Jose Vs. Assistant Commissioner (Assessment)

Court : Kerala

Decided on : Nov-23-2009

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(43), 3(1), 6, 6(1), 15 and 30; ;Finance Act; ;Central Sales Tax Act - Sections 14 and 15; ;Kerala Finance Act, 2006; ;Central Excises Act, 1944 - Section 15; ;Constitution of India - Articles 14, 19(1), 199, 200, 207, 207(1), 255, 286, 286(3), 304, 366 and 366(29A); ;Kerala Value Added Tax (Amendment) Act, 2006

Reported in : 2010(1)KLT816

this batch of Writ Petitions/Writ Appeal is against the amendment brought out to Section 6(1)(f) of the Kerala Value Added Tax Act, 2003 as amended by the Kerala Finance Act, 2006 (Act 22/2006). Though the amended Act was passed and assent

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