Advanced Search Results

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

Court : Kerala

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 Section … the same was deposited with the Commercial Tax Department. The company was however served with a notice under Section 67, VAT Act, 2003 dated April 25, 2005 staring that on verification of the returns for the months from

Leonard Ashok Vs. Commercial Tax Officer

Court : Kerala

Subject : Civil

Acts : Kerala Value Added Tax Act, 2003 - Sections 21, 22 and 67; Kerala General Sales Tax Act; Kerala Court Fees and Suits Valuation Act, 1959; Kerala High Court Act, 1958; Code of Civil Procedure (CPC) , 1908 - Sections 122 - Order 2, Rules 6; Madras Court Fees and Suits Valuation Act, 1955 - Sections 6, 6(3) and 6(4); Constitution of India - Articles 11, 11(1), 11(4), 225, 226 and 227; Kerala High Court Rules, 1971 - Rules 146 and 147

Reported in : AIR2007Ker87; 2007(1)KLT237;

factual matrix in order to appreciate the issue. Petitioner is an assessee under the provisions of the Kerala Value Added Tax Act, 2003. According to him on account of continuous loss he had stopped production during June 2005 upon due intimation. … P1 to P11. According to the petitioner the penalty orders were issued in violation of the procedure under Section 67 of the Act, for want of notice. Aggrieved by Exts.Pl to P11 petitioner has filed revision petitions and

Mahalaxmi Traders and anr. Vs. State of Gujarat and anr.

Court : Gujarat

Subject : Sales Tax/VAT

Acts : Gujarat Value Added Tax Act, 2003 - Sections 32(4), 33, 34, 44, 46, 67, 70, 70A, 73, 74 and 85(2); Constitution of India - Articles 14 and 226; Value Added Tax Rules, 2006 - Rules 29(1) and 85(2)

Reported in : (2009)19VST92(Guj)

and also for a prayer to declare that the action is illegal, arbitrary and violative of the Gujarat Value Added Tax Act, 2003 ('the VAT Act', for short) and the Rules made thereunder. It is also prayed for quashing and setting … in form No. 401 is purported to have been issued under Sections 67, 70 and 70A of the VAT Act and the proprietor of Shri … also for appropriate order for restraining the respondent No. 2 from issuing the communication/notices to third parties under Section 44 of the VAT Act. It is required to be noted that identical prayers are also asked for

Far East Trading Establishment Vs. the Intelligence Officer and the St ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 44, 44(2), 44(3), 44(8), 44(10), 67, 67(1) and 71; Indian Income Tax Act, 1922 - Sections 5(4), 6, 7, 7(4), 10(2), 23(3), 34, 37 and 38; Travancore - Cochin Land Tax Act, 1955; Land Tax (Amendment) Act, 1957; Kerala General Sales Tax Act, 1963 - Sections 28(8); Taxation on Income (Investigation Commission) Act, 1947; Indian Stamp Act - Sections 47A; Andhra Pradesh Stamp Act, 1988; Rajasthan Sales Tax Act, 1994 - Sections 78(2) and 78(5); Constitution of India - Articles 14, 19(1) and 31

Reported in : (2009)25VST147(Ker)

disposed of by a common Judgment.2. Petitioners call in question the constitutionality of Section 44(10) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the Act). Petitioners have been visited with orders imposing penalty under Section 44(8) of … In other words, it is firstly contended that while it may be open to the Authority to invoke Section 67 of the Act and impose penalty thereunder for any transgression as would arise from flouting the law, it

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 … of Explanation III to Section 2(1ii). Apart from that the petitioner also challenges Ext.P3 notice issued under Section 67(1)(d) of the K.V.A.T. Act, proposing to impose penalty on it for the irregularities in the returns for the

Kmp Timbers Vs. Commercial Tax Inspector and anr.

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 3, 3(2), 6, 19A, 21, 24, 25, 45, 47(2) and 47(16A); Tax on Entry of Goods into Local Areas Act; Income Tax Act - Sections 119; Kerala Finance Act, 2006; Kerala General Sales Tax Act, 1963; Central Sales Tax Act, 1956; Kerala Value Added Tax Rules, 2005 - Rules 21A, 21A(1), 21A(2) and 67(7); Constitution of India

Reported in : (2010)27VST536(Ker)

circulars fixing the 'minimum sale price' for calculating the advance tax realisable under Section 47(16A) of the Kerala Value Added Tax Act, 2003 and if it is within the power and competence of the Commissioner, whether the sale price fixed in … take it outside the purview of the power derived from Section 47(16A), read with Section 3(2)(c) and Rule 67(7)(a).18. The contention of the petitioners that the Departmental authorities could have purchased the goods, if the value shown

M/s Radha Krishan Industries Vs. The State Of Himachal Pradesh

Court : Supreme Court of India

Subject : Land Acquisition

of the statutory requirement. While dealing with a similar provision contained in Section 36 45 of the Gujarat Value Added Tax Act 2003 , one of us (Hon’ble Mr Justice MR Shah) speaking for a Division Bench of the Gujarat High … the Integrated Goods 8 and Services Tax Act, 2017 . This was through a search and seizure under Section 67 of the HPGST Act and CGST Act. The partners of GM Powertech were arrested on 3 December 2018

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: … 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters Kirloskar Electric Co. Ltd. & Ors. Vs. The State of Karnataka & Ors. 67/123 2nd Phase, Peenya, Bangalore-560 058 (Represented by Mr. Nikhil Agrawal Managing director) (By Mr. Dakshina Murthy R, Advocate)

M/S. Moopan Automobiles vs the State of Kerala

Court : Kerala

paid on 10.12.2015, no further penalty can be imposed on the petitioner under Section 67(1) of the Kerala Value Added Tax Act, 2003. Section 67(1) of the Kerala Value Added Tax Act, 2003, to the extent it is relevant, reads as follows:67.

Artech Realtors (P) Ltd vs Intelligence Officer, Squad No.1, Office of ...

Court : Kerala

by the petitioner impugning Ext.P12 penalty order passed by the first respondent under Section 67(1) of the Kerala Value Added Tax Act, 2003 '(KVAT Act' for short) imposing penalty of Rs.6,06,16,380/- only being equal to double the amount of tax allegedly