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M/S. H.H. Cement Products, Represented by Its Partner Sri. Mahammad Af ...

Court : Karnataka

Subject : Land Acquisition

Reported in : 2011(2)KCCR71(SN); 2011ILR(Kar)1010

have been sold to the dealers by raising necessary sale invoice. As per Section 35 of the Karnataka Value Added Tax Act, 2003, petitioner has been filing the returns by collecting 4% VAT and remitting the same to the credit 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 … are subject to the criminal jurisdiction of the relevant part of the United Kingdom are within its reach. Section 73 enables the Commissioners to assess the amount of VAT due where there has been a failure for whatever

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 … Section 46 provide for 'special powers of tax authorities for recovery of tax as arrears of land revenue'. Section 73 provides for appeal and Section 74 provides for revision. As the petitioners have failed to exhaust the alternative

Vijayalakshmi Marketing Rep. by Proprietor, Mr. N. Surya Mani S/O K.S. ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 22; Central Sales Tax Act, 1956; Standard Weights and Measures Act, 1976 - Sections 29, 39, 63 and 73; Standards of heights and Measures (Packaged Commodities) Rules, 1977 - Rules 4 and 23; Constitution of India - Articles 226 and 227

Reported in : 2009(1)KCCR203:2009(2)AIRKarR365.

petitioner is the proprietary concern having be as registered as a dealer under Section 22 of the Karnataka Value Added Tax Act, 2003, and also a registered dealer under the provisions of Central Sales Tax Act, 1956. Being a dealer doing … referring to case No. 22690 dated 1.2.2007 calling upon the petitioner for compounding the offences as envisaged under Section 73 of the said Act.3. It is further casa of the petitioner that the 2nd respondent seized the materials

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 … a greater violation, such as in the case of Section 71 which provides for penalties for failing registration, Section 73 -penalties in relation to unauthorized collection of tax, Section 74 - penalty relating to keeping of records -

Prodair Air Products India Private Limited, vs State of Kerala,

Court : Kerala

Oxygen, Syngas etc to its customers in India. -3- 2.1 The petitioner is a registered dealer under theKerala Value Added Tax 2003 (for short, ‘KVAT Act’), migrated to the GST regime pursuant to the rolling out of GST. The … theConstitution of India has been filed for quashing Ext.P21 show cause notice issued by the 2nd respondent under Section 73(1) of the KSGST Act 2017, and further prayer has been made for a writ of mandamus commanding

Wood Enterprise Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/VAT

power, competence and authority. Mr. Gupta also submits that though a mention has been made in the Assam Value Added Tax Act, 2003 and the Rules made thereunder, about the post of Assistant Commissioner of Taxes, no such power has been … March 3, 2006, issued by the Assistant Commissioner of Taxes, Tinsukia, but also the vires and validity of Section 8(3)(iv)(a) of the Assam General Sales Tax Act, 1993 (in short, 'the Act of 1993') on the ground … apex court in Builders Association of India v. Union of India [1989] 73 STC 370, observed as under (page 373):.It may be that by virtue

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

of output tax and previously unclaimed deduction of input tax are provided for by section 80 of the Value Added Tax Act 1994 and regulation 29 of the Value Added Tax Regulations 1995 (SI 1995/2518). As originally enacted, section 80 … the amendment to section 80 was enacted to 31 March 1997, and taxpayers were given until 31 March 2003 to submit claims. Then, following the decision in the Grundig case, the transitional period was extended by three … the Court’s subsequent case-law on time-limits.” The Advocate General also noted (paras 73-75) that there are different types of time limit in national legislation, and

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 … collection and recovery of service tax. Section 71 dealt with assessment. Section 72 dealt with best judgment assessment. Section 73 dealt with value of taxable services escaping assessment. Section 83 inter alia stated that Section 9C, 9D, 11B … 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

Her Majesty's Revenue and Customs Vs. Aimia Coalition Loyalty UK Limit ...

Court : UK Supreme Court

Subject : Land Acquisition

with article 17 of Council Directive 77/388/EEC of 17 May 1977 ("the Sixth Directive"), as implemented by the Value Added Tax Act 1994. The Commissioners on the other hand decided in 2003 that the payments were third party consideration for … redeemer during the relevant period; 1. How are articles 14, 24 and 73 of the Council Directive 2006/112/EC of 28 November 2006 [the VAT Directive] … basis of the facts as it understood them, is not open to question. This court is required by section 3(1) of the European Communities Act 1972 (as amended by section 3 of and the Schedule to the