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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 … form No. 401 is purported to have been issued under Sections 67, 70 and 70A of the VAT Act and the proprietor of Shri Bhavani … 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

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 … 5 The respondents before this Court have stated that the said document was in fact a memo under Section 70 of HPGST Act and not a show cause notice, and it was inadvertently mentioned that it was a

The State Of Karnataka Vs. M/s. Ecom Gill Coffee Trading Private Limit ...

Court : Supreme Court of India

Subject : Land Acquisition

this group of appeals and the issue is with respect to interpretation of Section 70 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the 1 ‘KVAT Act, 2003’), all these appeals are decided and disposed of together,

M/S Bhavani Enterprises Vs. The Additional Commissioner

Court : Karnataka

Subject : Land Acquisition

HCGP for Respondent Assessee-M/s. Bhavani The Enterprises, Bangalore, has filed the present Appeal under Section 66 of Karnataka Value Added Tax Act, 2003, aggrieved by the Order of the Revisional Authority, namely, the Date of Order 13-06-2018, STA No.71/2013 M/s Bhavani … Commercial Taxes Zone III318 Additional Commissioner of Commercial Taxes, Zone III, Bangalore, on 26.03.2012 restoring the penalty under Section 70[2].[a]. of the Karnataka Value Added Tax Act, 2003 [‘Act’, for short]., which was imposed by the Assessing Authority

Diya Agencies vs the State Tax Officer

Court : Kerala

v. M/s. EcomGill Coffee Trading Private Limited (supra) has held while interpreting the Section 70 of the Karnataka Value Added Tax Act, 2003 which are in respect of claim of input tax credit under KVATand similar to the provisions of Section

Satheesh Sankar vs Intelligence Officer

Court : Kerala

by the Intelligent Officer, Squad No. VIII, Thiruvananthapuram at Neyyattinkara under Sections 68 and 69 of the Kerala Value Added Taxes Act and Rules made thereunder.3. Earlier the order was passed on 31 st August, 2015 by theInspecting … the authority concerned found that the petitioner had committed the offence under Section 70 (a) of the KVAT Act 2003 by obstructing the inspection team. In the saidorder it was specifically noted that the request for cross examinationof … BY ADVS. SRI.V.G.ARUN (K/795/2004) SRI.ANOOP BHASKAR RESPONDENT/S:1 INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, NEYYATTINKARA, THIRUVANANTHAPURAM - 695 121. 2 INSPECTING ASSISTANT COMMISSIONER (IB), THE OFFICE

Indian Oil Corporation Ltd. (Guwahati Refinery) Vs. State of Assam and ...

Court : Guwahati

Subject : Other TaxesSales Tax/VAT

of the specified goods which are also subject to levy of taxes under the provisions of the Assam Value Added Tax Act, 2003-(i) if the sale of such specified goods inside the State, made by an importer are sales within the … Entry Tax (Second Amendment) Act, 2005 with effect from May 12, 2005]5. Exemption from tax.-Notwithstanding anything contained in Section 3 and Section 4, and subject to production of documentary proof, no tax under this Act shall be … Assam v. Chhotabhai Jethabhai Patel Tobacco Products Co. Ltd. [2008] 15 VST 70 (Gaui)]:(i) Whether impugned levy is discriminatory and violative of article 304(a) of

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 … or there has been a criminal conviction (see for instance subsections (8) and (9) of section 69). 154. Section 70 entitles the Commissioners or, on appeal, the VAT Tribunal, to mitigate any penalty levied under sections 60, 63,

National Highways Authority of India vs.m/s Gayatri- Eci (Joint Ventur ...

Court : Delhi

Subject : Land Acquisition

fixed as 14th April 2009. Disputes arose between the parties, inter alia relating to: a) Reimbursement of enhanced Value Added Tax (hereinafter referred to as VAT) under Sub-Clause 70.6 of Conditions of Particular Application (hereinafter referred to as 'COPA') … November 2005, the applicable VAT was 12.5% as per entry 2 of schedule V to the Assam VAT Act, 2003. This remained the same throughout the contract period. The statutory provisions relating to the Composition Scheme for Works … India (hereinafter referred to as „NHAI‟) has filed the present petition under Section 34 of the Arbitration and Conciliation Act (hereinafter referred to as 'the

M/s. Pioneer Marketing, Rep. by its Proprietor Anilkumar Niranjanprasa ...

Court : Karnataka

Subject : Education

rate of tax prescribed in respect of edible oils. Constitution of India, 1950 Article 226, Article 227 Karnataka Value Added Tax Act, 2003 Section 4(1)(b)(iii) Central Exercise Act, 1985 Nature of product Levy of tax Commissioner of Commercial Taxes held that Petitioner … etc., In the instant case, Nutralite is made by emulsification of edible oil with water and comprises of 70% edible oil. 5. It is stated that Margarine is a generic term. Margarine or fat spread can be