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M.M. Udyog. Vs. the Additional Commissioner of Commercial Taxes.

Court : Karnataka

Subject : Tax

Acts : Value Added Tax Act 2003 - Section 66, 39(1), 72(2), 36, 64.

(Prayer: These appeals filed U/s. 66(1) of the Value Added Tax Act, 2003 against the revision order dated 31.10.2009 passed in ZAC-1/DVO-IV/SMR-67/09-10 on the file of the Addl. Commissioner of Commercial … under Sec.39(1) Sec.72(2) and Sec.36 and concluding the revisional proceedings and etc.)D.V. SHYLENDRA KUMAR, J.1. These appeals under section 66 of the Karnataka Value Added Tax Act, 2003 (for short the Act) are by the dealer who

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 … petitioners and in some cases also having resulted in levy of penalty as envisaged under Sub-section 2 of Section 72 of the Act, complaining of the additional burden of tax as well as penalty imposed on the petitioners

Sri. U. Laxman Shenoy Vs. Asst. Commr of Commercial Taxes and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 15(1), 39 and 72

Reported in : 2009(162)LC193(Karnataka); ILR2008KAR5084; 2009(1)KCCRSN18; 2009(3)AIRKarR163; AIR2009NOC2186

Manjunath, J.1. According to the petitioner, the petitioner is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act, for short) and has been selling the bakery products like toffees … and have called upon the petitioner to pay tax at the rate of 4% and a notice under Section 72 of the KVAT Act to levy penalty has also been issued and that the taxes at 4% has

New Taj Mahal Cafe Pvt. Ltd. by Its Executive Director, K. Jagadish Sh ...

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3, 3(2), 4, 9, 10, 11, 15, 15(1), 15(4), 38, 39, 39(1), 72, 72(2) and 79; Karnataka Value Added Tax (Amendment) Act, 2004; Karnataka Value Added Tax (Amendment) Act, 2005; Karnataka Value Added Tax (Amendment) Act, 2006; Karnataka Value Added Tax (Amendment) Act, 2007; Karnataka Value Added Tax (Amendment) Act, 2008; Karnataka Sales Tax Act, 1957; Andhra Pradesh General Sales Tax Act, 1957 - Sections 5G(4); Karnataka Entertainments Tax Act, 1958 - Sections 3C; Karnataka Value Added Tax Rules; Constitution of India - Articles 14, 301 and 366(29A)

Reported in : (2009)25VST101(Karn); 2009(3)KCCRSN97; 2009(5)AIRKarR167; AIR2009NOC2987

ORDERD.V. Shylendra Kumar, J.1. Writ petitioners are dealers assessable to tax under the provisions of the Karnataka Value Added Tax Act, 2003 [for short 'the Act']. The Act is a piece of legislation providing for levy of tax on 'sale … liability for payment of tax has gone up and as a result has also suffered penalty leviable under Section 72 of the Act. Because of such consequence, the petitioner in this writ petition has also questioned the legality

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Subject : ConstitutionSales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(1), 9(2) to 9(4), 10, 22, 22(1), 22(5) to (9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 37, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79(1); Karnataka Value Added Tax (Amendment) Act, 2005; Karnataka Value Added Tax (Amendment) Act, 2006; Karnataka Value Added Tax (Amendment) Act, 2007; Karnataka Value Added Tax (Amendment) Act, 2008; Karnataka Value Added Tax Rule; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act, 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14 19, 19(1) and 19(6)

Reported in : ILR2009KAR633

Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act] and also dealers who are registered under Section 22 of the Act.2. Petitioners have … the penalty orders, which penalty has been imposed on the petitioners under the provisions of Sub-section (1) of Section 72 of the Act. Such penalty is levied on the petitioners either for their failure to file returns of

Philips Electronics India Ltd. Reptd. by Its Manager - Corporate Fisca ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 12(1), 22, 22(1), 22(5) to 22(9), 23, 28, 29, 29(1), 30, 30(1), 30(2), 31, 32, 33, 35, 35(1), 36, 38, 38(3), 39, 40, 42, 52, 52(1), 53, 53(4), 55(1), 71 to 77 and 79; Karnataka Sales Tax Act, 1957; Assam General Sales Tax Act 1993; Rajasthan Sales Tax Act, 1994 - Sections 78(5); Banking Companies Act; Constitution of India - Articles 14, 19(1) and 19(6)

Reported in : 2009(3)AIRKarR1; AIR2009NOC2187

Writ petitioners are all persons who are dealers as the expression occurs in Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act and also dealers who are registered under Section 22 of the Act.2. Petitioners have … the penalty orders, which penalty has been imposed on the petitioners under the provisions of Sub-section (1) of Section 72 of the Act. Such penalty is levied on the petitioners either for their failure to file returns of

E. Ramamurthy (Deceased) Vs. State of Karnataka, Rep. by the Commissio ...

Court : Karnataka

Subject : Sales Tax

(Prayer: These STRPs. are filed under Section 65(1) of Karnataka Value Added Tax Act, 2003 against the Order dated 7.8.2014 passed in STA 3462-3469/2013 on the file of the Karnataka appellate tribunal, Bengaluru, … Sales Tax at the rate of 10%. The dispute is with regard to levy of penalty under Section 72(2) of the Karnataka Value Added Tax Act, 2003 (for short the KVAT Act') read with Section 9(2) of

E. Ramamurthy (Deceased) Vs. State of Karnataka, Rep. by the Commissio ...

Court : Karnataka

Subject : Sales Tax

(Prayer: These STRPs. are filed under Section 65(1) of Karnataka Value Added Tax Act, 2003 against the Order dated 7.8.2014 passed in STA 3462-3469/2013 on the file of the Karnataka appellate tribunal, Bengaluru, … Sales Tax at the rate of 10%. The dispute is with regard to levy of penalty under Section 72(2) of the Karnataka Value Added Tax Act, 2003 (for short the KVAT Act') read with Section 9(2) of

The Asst. Commissioner or Commercial Taxes, Bangalore and Others Vs. M ...

Court : Karnataka

Subject : MRTP

made locally in some other state; octroi not to be set off against output tax, etc., Under the Value Added Tax Act, issue of invoice would be mandatory. No set off/input credit would be allowed unless the original tax invoice … on the file of the Karnataka Appellate Tribunal, Bangalore, allowing the appeal filed under Section 72(1) of KVAT Act 2003.) 1. All these appeals are preferred by the State, challenging the order passed by the learned Single Judge

M/s. ABM Tele Mobiles India Pvt. Ltd. and Others Vs. The Assistant Com ...

Court : Karnataka

Subject : Education

this, the present writ petitions are dismissed. No Costs. Constitution of India, 1950 Article 226, Article 227 Karnataka Value Added Tax Act, 2003 Section 36(1), Section 39(2), Section 72(2) Assessment Order Legality of Petitioner sought to quash order passed by first Respondent