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

Court : Supreme Court of India

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 … criminal proceeding was initiated against the appellant-company. An application was filed by it before the appropriate authority under Section 60 of the Act for classification and advance rulings. By reason of the order dated 30th September, 2005, it

M/S. Malanadu Cements and Allied Products Private Limited and Others V ...

Court : Kerala

Subject : Sales Tax

appeal, in the event of which, appropriate orders shall be passed on the same by the Tribunal. Kerala Value Added Tax Act, 2003 - Sections 60(4) and (7) - … Whether the power of review conferred on the 4th respondent Tribunal under Section 60(7) of the KVAT Act takes in the power to review an 'interim' order of the Tribunal, is the

Stovekraft Pvt. Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 4(1) and 60

Reported in : ILR2006KAR3894

Authority for Clarification and Advance Rulings (hereinafter referred to as 'the authority') under Section 60 of the Karnataka Value Added Tax Act, 2003, holding the rate of tax leviable to stainless steel LPG stove is at 12.5 per cent, kerosene wick

Sree Durga Distributors Represented by Its Proprietor Sri. K. Mohan Vs ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 60; Excise Tax Act; Sales Tax Act

Reported in : [2007]6STT218; (2007)5VST347(Karn); 2007(1)AIRKarR306; AIR2007NOC267(DB)

this Court, aggrieved by the order dated 31.5.2006 passed by the authority for Clarification and Advance ruling Under Section 60 of the Karnataka Value Added Tax Act of 2003 (for short 'the KVAT Act'). The appellant-dealer is engaged … of the view that the revenue is justified in passing the impugned order.16. Appeal stands rejected. - KARNATAKA VALUE ADDED TAX ACT, 2003 [K.A. No. 30/2004]. Schedule I, Entry 5 [As substituted w.e.f. 7.6,.2003] & Karnataka Value Added Tax Rules, 2005,

Sri Krishna Spinning and Weaving Mills Pvt. Ltd. Represented by Sri Y. ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 60 and 66

Reported in : (2010)27VST194(Karn)

by this common consolidated judgment.3. This and the connected appeal have been preferred under Section 66 of Karnataka Value Added Tax Act 2003 (hereinafter for brevity shall be called as 'the Act'), against the order dated 29.09.2005 passed by Authority for … as 'the Act'), against the order dated 29.09.2005 passed by Authority for Clarification and Advance Rulings created under Section 60 of the Act (hereinafter referred to as the Authority). The appellant had also filed an application for rectification

Yakult Danone India Pvt. Ltd. Vs. Authority for Clarification and Adva ...

Court : Karnataka

Subject : Education

(Prayer: Appeal is filed under S.66(1) of the Karnataka Value Added Tax Act, 2003 against the revision order dated 21.4.2012 in AR CLR 23/2011-12 before the respondent authority.) 1. Appellant is the … Value Added Tax Act (KVAT At for short). Appellant approached the Authority for Clarification and Advance Rulingsconstituted under Section 60 of the KVAT Act seeking clarification as to the rate of tax which would be chargeable on the

India Heritage Foundation Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 35, 38(1), 39, 60, 77(1), 79, 82, 82(1), 83 and 85; Karnataka Sales Tax Act, 1957

Reported in : (2008)18VST376(Karn)

that the petitioner appears to have filed a 'nil' return of liability under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act') for the months October, November and December, 2006.3. The controversy in the writ petition … not be applicable, it appears they had sought advance ruling before the authority for clarification and ruling under Section 60 of the Act.7. The authority clarified in terms of its clarification dated March 26, 2007 (copy at annexure

Mr. M. Ramesh Vs. The Regional Provident Fund Commissioner-i

Court : Karnataka

Subject : Land Acquisition

examining the application on sub- Section (2) of Section 29 of Limitation Act, 1963 with reference to Assam Value Added Tax act, 2003 has held that Section 81 of the VAT Act prescribes a limitation period of 60 days within which

State of Kerala and ors. Vs. Kurian Abraham Pvt. Ltd. and anr.

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 3(1), 3(1A), 5, 5(1), 5(2), 5(7), 10, 19, 19(1) and 60; Central Sales Tax Act, 1956; Constitution of India - Article 226; Kerala Value Added Tax Act, 2003 - Sections 98 and 98(5); Central Excise Act, 1944 - Sections 37B; Income Tax Act, 1961 - Sections 119, 119(1) and 119(2)

Reported in : 2008(224)ELT354(SC); [2008]303ITR284(SC); JT2008(2)SC350; 2008(2)SCALE341; (2008)3SCC582; 2009[16]STR210; (2008)13VST1(SC); 2008AIRSCW1290

Sales Tax Act, 1963 (Act 15 of 1963), read with Sub-section (5) of Section 98 of the Kerala Value Added Tax Act, 2003 (30 of 2004), the Government of Kerala, having considered it necessary in the public interest so to do … Section 3(1A), which it is not, it was open to the State to nullify/withdraw the said circular under Section 60 of the 1963 Act. Till today, the circular continue to remain in force. Till today, it has not

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