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Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

is the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging the clarificatory order dated April 7, 2006 passed under Section … was asked to file its objections and was given an opportunity to get the offence compounded departmentally under Section 74 of the Act in lieu of prosecution.4. The company then submitted an application in form No. 24 dated

Dhanani Shoes Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/VAT

The petitioner-company is registered both under the Central Sales Tax Act, 1956, as well as under the Assam Value Added Tax Act, 2003 (in short, 'the Act'). The petitioner-company deals in plastic and leather footwear, sports goods, readymade garments and allied … petitioner-company's godown at Dhirenpara, Guwahati, and served, on the petitioner-company, a notice, dated February 6, 2008, issued under Section 74(1) of the Act, and demanded that the petitioner-company shall produce or cause to be produced all necessary documents

Dhanani Shoes Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/VAT

1956. The petitioner-company is registered both under the Central Sales Tax Act, 1956, as well as the Assam Value Added Tax Act, 2003 (in short, 'the Act'). The petitioner-company deals in plastic and leather footwear, sports goods, ready-made garments and allied … petitioner-company's godown at Dhirenpara, Guwahati, and served, on the petitioner-company, a notice, dated February 6, 2008 issued under Section 74(1) of the Act and demanded that the petitioner-company shall produce or cause to be produced all necessary documents

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 … 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 remedy provided by the statute itself,

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 … 2018, a ‘detection case’ was registered against GM7Powertech, Kala-Amb , one of the suppliers of the appellant, under Section 74 of the HPGST Act and the CGST Act read with Section 20 of the Integrated Goods 8 and

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 … assess a person who removed goods, on which VAT had not been paid, from certain types of warehouse. Section 74 entitles the Commissioners to interest on sums recovered under section 73, and it is normally subject to a

Centum Electronics Limited, by its Company Secy. Ramu Akkili Vs. State ...

Court : Karnataka

Subject : Sales Tax

(Prayer: Revisions are filed under S.65(1) of the Karnataka Value Added Tax Act, 2003 praying to set aside the order of the Karnataka Appellate Tribunal, Bangalore dated 13.8.2013 in STA 89 to … with sub-section (2) of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Government of Karnataka, hereby “ (i) exempts the tax … collects any amount by way of tax, it shall forthwith become ineligible for tax exemption'. By virtue of Section 9(2) of the CST Act, the procedure under the KST Act was to be adopted for the CST

Centum Electronics Limited Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

(Prayer: Revisions are filed under S. 65(1) of the Karnataka Value Added Tax Act, 2003 praying to set aside the order of the Karnataka Appellate Tribunal, Bangalore dated 13.08.2013 in STA 89 to … with sub-section (2) of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Government of Karnataka, hereby “ (i) exempts the tax … collects any amount by way of tax, it shall forthwith become ineligible for tax exemption'. By virtue of Section 9(2) of the CST Act, the procedure under the KST Act was to be adopted for the CST

Centum Electronics Limited Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Road Seshadripuram, Bangalore 20 (By Sri K M Shivayogiswamy, AGA) Revisions are filed under S.65(1) of the Karnataka Value Added Tax Act, 2003 praying to set aside the order of Respondent 2 the Karnataka Appellate Tribunal, Bangalore dated 13.8.2013 in STA89to … with sub-section (2) of the Central Sales Tax Ac5, 1956 (Central Act 74 of 1956), the Government of Karnataka, hereby - (i) exempts the tax … collects any amount by way of tax, it shall forthwith become ineligible for tax exemption’. By virtue of Section 9(2) of the CST Act, the procedure under the KST Act was to be adopted for the CST

Centum Electronics Limited Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Road Seshadripuram, Bangalore 20 (By Sri K M Shivayogiswamy, AGA) Revisions are filed under S.65(1) of the Karnataka Value Added Tax Act, 2003 praying to set aside the order of Respondent 2 the Karnataka Appellate Tribunal, Bangalore dated 13.8.2013 in STA89to … with sub-section (2) of the Central Sales Tax Ac5, 1956 (Central Act 74 of 1956), the Government of Karnataka, hereby - (i) exempts the tax … collects any amount by way of tax, it shall forthwith become ineligible for tax exemption’. By virtue of Section 9(2) of the CST Act, the procedure under the KST Act was to be adopted for the CST