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Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(15), 2(29), 3 and 39; Karnataka Value Added Tax Rules; Companies Act, 1956; Indian Telegraph Act, 1885 - Sections 4; Finance Act, 1994; Sale of Goods Act, 1930 - Sections 2(7); Customs Act, 1962 - Sections 2(22) and 12; Uttar Pradesh Trade Tax Act, 1948 - Sections 2; Kerala General Saks Act 1963 - Sections 2(7); Indian Electricity Act, 1910 - Sections 39; Sales Tax Act; Constitution of India - Articles 14 and 19, 19(1), 226, 246, 366(12) and 366(29A)

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

an ascertained sum of money towards the same. INDIAN SALE OF GOODS ACT, 1930 Section 3 & Karnataka Value Added Tax Act, 2003, Section 2(15): Meaning of the term goods - Activity of providing broad band connectivity by the appellant Company to … State Government gets authority' to tax the sale of light energy under Entry 54 of List II of 7th Schedule to the Constitution of India.iii) the 'light energy' which carries the data of the subscribers of the

J and S Granites Company Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 7(1) and 59A; Kerala Value Added Tax Act, 2003 - Sections 5(1), 8 and 94; Kerala Finance Act, 2001; Kerala Finance Act, 2004

Reported in : (2009)25VST424(Ker)

of the Kerala General Sales Tax Act, 1963, hereinafter, 'the KGST Act', and Section 8(b) of the Kerala Value Added Tax Act, 2003, for short, 'the KVAT Act' ?2. The petitioners have granite metal crushing units. They were assessed under the … tax applicable to primary crushers in terms of the similarly worded Explanations occurring at the foot of Section 7(1) (b) of the Kerala General Sales Tax Act, 1963, hereinafter, 'the KGST Act', and Section 8(b) of the

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

Court : Karnataka

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 … the goods is made.'69. The said section has to be read in the context of Section 3 and Section 7 of the KVAT Act which is charging section and deals with time and sale of goods, respectively, and

Durga Pada Sahoo Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Sales Tax/VAT

Acts : West Bengal Value Added Tax Act, 2003 - Sections 5 and 21; ;West Bengal Taxation Tribunal Act, 1987 - Sections 2, 5 and 7; ;Constitution of India - Articles 32, 226 227, 323A and 323B

Reported in : 2008(2)CHN412

in refusing to issue 'C' form subject to the payment of Value Added Tax under the West Bengal Value Added Tax Act, 2003 ('WBVAT Act' for short) @ 4% as the goods are exempted from tax under Section 21 of the … Article 323B of the Constitution of India and for matters connected therewith or incidental thereto.7. Sections 2(k),5 and 7 of the West Bengal Taxation Tribunal Act, 1987 are as under:Section 2(k). 'Specified State Act' means a State

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

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) - … Provided that no such application shall be preferred more than once in respect of the same order." Sub section(7) of Section 60 clearly says that the power to be exercised by the Tribunal, by way of Review

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

of the specified goods which are also subject to levy of taxes under the provisions of the Assam Value Added Tax Act, 2003 Assam Act VIII of 2005.(i) If the sale of such specified goods inside the State, made by an … itself is a public purpose, but that the tax is raised and utilized for the purposes indicated in Section 8A inserted by the AET (Second) Amendment Act, 2005. Referring to the decision of the Apex Court, in … in C.A.F Seelig Inc. v. Charles H. Baldwin 294 U.S. 511, 523; 79 L. Ed. 1033, 1038 while he was dealing with the commerce clause

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

Court : House of Lords

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 … other hand Redlaw, the first missing trader, was registered under the Act, as was the broker, Alldech. 13. Section 7 VATA 1994 deals with the place of supply. It applies for determining whether, for the purposes of the

Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

any person unless such person has been given a reasonable opportunity of being heard. (See. Rule 60).'The Haryana Value Added Tax Act, 20032. (1) In this Act unless the context otherwise requires.(a) xx xx xx xx(b) xx xx xx xx(c) … In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the … of the finalisation of the assessment, respondent No. 2 issued notice dated 7.6.2004 (Annexure P2) to the petitioner-Company to show cause against the proposed refund

Reliance Industries Limited and Others Vs. State of U.P. and Others

Court : Allahabad

Subject : Land Acquisition

the Constitution of India feeling aggrieved with the impugned order passed under Section 25 of the Uttar Pradesh Value Added Tax Act, 2008 (in short VAT Act) after remand of the matter by the Trade Tax Tribunal, Lucknow. The impugned … and development thereof. It also empowers the appellate Tribunal for Electricity established under Section 110 of the Electricity Act, 2003 to function as the Appellate Tribunal for the proposed legislation. 144. Under Sections 60, 61 and 62 of … then alongwith CST Act, different provision of the VAT Act (supra) may also be taken into account, particularly Section 7 of the VAT Act. 22. Rule 60 of the VAT Rules provides for Forum of Appeal before the