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Sainsons Paper Industries Ltd. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Constitution of India - Article 14; Haryana General Sales Tax Act, 1973 - Sections 13A, 13B and 25A; Haryana General Sales Tax Rules, 1975 - Rule 28A and 28A(1); Haryana Value Added Tax Act, 2003 - Sections 61(1); Haryana Value Added Tax Rules, 2003 - Rule 68

Reported in : [2004]136STC359(P& H)

following substantive prayers :'(i) issue a writ in the nature of certiorari quashing the offending provisions contained under Section 61(1)(d)(i) and Rule 68 of the Haryana Value Added Tax Rules, 2003 whereby concessions/exemptions granted under Sections 13-B … petitioner is that during the currency of the period of exemption State of Haryana has enacted the Haryana Value Added Tax Act, 2003 (for short, 'the 2003 Act') under which the benefit of exemption has been indirectly withdrawn. It has challenged

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

Subject : Sales Tax/VAT

discriminatory because of the exemption granted to the goods specified in the schedule and taxable under the Assam Value Added Tax Act, 2003, which are produced and manufactured within the State of Assam, by virtue of Section 5 of the 2001 … in Shree Digvijay Cement Co. Ltd. v. State of Rajasthan [2000] 117 STC 395 : [2001] 1 SCC 688.15. Challenging the finding recorded by the learned single judge that the impugned levy is non-discriminatory and, therefore, is

Mysore Construction Co. (Prop. Mycon Construction Ltd. Represented by ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 1[4], 2(27), 2[34], 2[36], 2(37), 3, 3(1), 3(2), 3(24), 4, 4(3), 9, 10, 11, 12, 13, 14, 15, 15(1), 15(2), 15(3), 15(4), 15(5), 36, 39(1) and 72(2); Karnataka Value Added Tax (Amendment) Act, 2007 - Sections 4(3); Punjab General Sales Tax Act, 1948; Sale of Goods Act; Constitution of India - Articles 14, 19, 19(1), 20, 21 and 366(29A); Karnataka Value Added Tax Rules - Rules 135, 136, 138, 139, 142, 143 and 144

Reported in : ILR2009KAR2657; (2009)24VST250(Karn); 2009(3)KCCRSN123; 2009(6)AIRKarR141

in the nature of sale of goods. Petitioners are all registered dealers under the provisions of the Karnataka Value Added Tax Act, 2003 [for short 'the Act'], within the definition of a 'registered dealer' as it occurs in Sub-section 27 of … 8798 of 2008, 8793 of 2008, 8797 of 2008, 8800 of 2008, WP Nos. 5529, 5571, 5719, 13999, 6886 of 2008, Sri. M G Kumar, learned Counsel for the petitioner in WP No. 16030 of 2007, Sri.

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. 68/123 JUDGMENT1 The present batch of writ petitions is being disposed of by a common judgment as they involve

M/S A. Infrastructure Ltd Vs. C.T.O. Spl. Cirlce Bhilwara

Court : Rajasthan Jodhpur

Subject : Land Acquisition

: 01.06.2006 In exercise of the powers conferred by sub- section (2) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No.4 of 2003).the 9 State Government being of the opinion that it is expedient in the

M/S a Infrastructure Ltd Vs. C.T.O.Spl.Circle, Bhilwara

Court : Rajasthan Jodhpur

Subject : Land Acquisition

: 01.06.2006 In exercise of the powers conferred by sub- section (2) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No.4 of 2003).the 9 State Government being of the opinion that it is expedient in the

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

Knowledge economy has made 'services' an important revenue-earner.6. At this stage, we may refer to the concept of 'Value Added Tax' (VAT), which is a general tax that applies, in principle, to all commercial activities involving production of goods … was similar to Section 3 of Central Excise Act, 1944. Section 67 dealt with valuation of taxable services. Section 68 dealt with collection and recovery of service tax. Section 71 dealt with assessment. Section 72 dealt with best … distinct charge cannot be introduced by the Finance Act. For example, what is not 'income' under the Income Tax Act ('IT Act') can be made income by the Finance Act. This is, however, subject to the Finance Act … Government introduced a new Article 268A in the Constitution in the year 2003 by Constitution (Eighty- eighth Amendment) Act, 2003, which provides that taxes on services shall be charged by Union of India and shall be appropriated by

Union of India Vs. Bengal Shrachi Housing Development Ltd.

Court : Supreme Court of India

Subject : Service Tax

said clause, since service tax, by its essential nature is an indirect tax, being nothing other than a value added tax on consumption of service, the levy under the Service Tax Act of 1994, as amended, would fall upon … last Section with which we are directly concerned as the lease deed between the parties is dated 1.9.2012.9. Section 68 is important and reads as follows:- 6“68. Payment of service tax. - (1) Every person providing taxable service … was further provided by the introduction of Article 268-A in the Constitution vide the Constitution (Eighty- eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union

A.K. Bhatnagar and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Service

Acts : Constitution of India - Articles 32 and 309; Central of Information Service Rules, 1959 - Rule 6A

Reported in : [1991(62)FLR231]; JT1990(4)SC610; (1995)IIILLJ287SC; 1990(2)SCALE949; (1991)1SCC544; [1990]Supp2SCR638; 1991(1)LC50(SC)

into account - no merit in contention when definite Rule regarding seniority present - petition dismissed. - 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 … was no relaxation of age while in 1969 the prescribed age was relaxed. In the service there were 68 ad hoc employees who have been 'regularised in the subsequent recruitments referred to above while there were 73

Kamakshi Constructions Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

Deputy Commissioner for the assessment year 2007-2008 against the penalty imposed under Secs.67 and 68 of the K.V.A.T Act, 2003. The Deputy Commissioner set aside the penalty imposed under Sec.67, sustained the penalty imposed under Sec.68, but reduced … the petitioner and found that the petitioner had obtained Form No.20B as stipulated in Rule 42 in which VAT due was disclosed as 'Nil' only after the date of original penalty order passed by the Intelligence Officer. … petitioner had obtained Form No.20B as stipulated in Rule 42 in which VAT due was disclosed as 'Nil' only after the date of original penalty … 2015 () -------------------------- AGAINST THE ORDER IN R1-1847/2015/CT of COMMR. OF COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED1305-2015. REVISION PETITIONER(S)/REISION PETITIONER/ASSESSEE: ------------------------------------------------------------------------------------- KAMAKSHI CONSTRUCTIONS, T.C324250, PAZHAYANADAKKAVU, THRISSUR - … the petitioner in Form No.22 as provided under Sec.44 of the K.V.A.T Act. But, in spite of