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M/s. A.B. Mauri India Pvt. Ltd. Vs. The Deputy Commercial Tax Officer, ...

Court : Andhra Pradesh

Subject : Land Acquisition

accordingly, disposed of. The miscellaneous petitions pending, if any, shall also stand disposed of. No costs. Andhra Pradesh Value Added tax Act €“ Section 4 €“ Central service Tax Act €“ Section 5, Section 6 €“ Levy of taxes €“ … 436); S.T. Muthusami v. K. Natarajan (1988)n 1 SCC 572); Rajasthan SRTC v. Krishna Kant (1995) 5 SCC 75)); Kerala SEB v. Kurien E. Kalathil (2000) 6 SCC 293); A. Venkatasubbiah Naidu v. S. Chellappan (2000) 7

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 … not a tortious conspiracy, even though it causes damage to another person.” 75. Another very important passage is in the speech of Lord Wright, at

Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

No.229761714 (Annexure ‘C’), passed by the 2nd Respondent under Section 39(1) read with Section 36(1) of the Karnataka Value Added Tax Act, 2003, for the tax periods April 2009 to March 2010 are ex facie illegal and unsustainable & etc., W.P.Nos.26349-26360/2017: … 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters Kirloskar Electric Co. Ltd. & Ors. Vs. The State of Karnataka & Ors. 75/123 such goods is not claimed in any of such five preceding tax periods.” 7. It may be noted

The State Of Telangana Vs. M/s Tirumala Constructions

Court : Supreme Court of India

Subject : Service Tax

Consequently, they are in appeal.16. In the Gujarat batch of cases, Section 84A was introduced in the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as “the Gujarat VAT Act”) by the Gujarat Value Added Tax (Amendment) Act, 2018, gazetted … the High Court40. In view of that judgment, the commissioner issued a revision notice, in March, 2018 under Section 75 of the VAT Act, why the benefit given to them should not be revised to give effect to

Peerless Shipping and Oil Field Services Ltd. and anr. Vs. State of As ...

Court : Guwahati

Subject : Sales TaxVAT

under the Assam General Sales Tax Act, 1993 [in W. P. (C) No. 178 of 1999] and Assam Value Added Tax Act, 2003 (in rest of the cases). The State Finance Department, contesting the writ petitions filed the affidavit-in-opposition in [W. … the said contractual agreement the 'right to use' was transferred nor it was sale/lease within the meaning of Section 2(19) and 2(33) of the Act and such liability to pay taxes under Section 7 of the Act … the writ petitions filed the affidavit-in-opposition in [W. P. (C) Nos. 7180, 7587 and 6718 of 2005] and it is submitted by the learned State

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 … agree with Lord Walker’s reasons and conclusions and have nothing to add. 75. In respect of the Commissioners’ appeal in the case of Condé Nast

Ambuja Cements Ltd. and Anr Vs. State and Ors

Court : Rajasthan Jodhpur

Subject : Land Acquisition

on the ground that the impugned order is not an order passed under the provisions of the Rajasthan Value Added Tax Act, 2003. The petitioner-Company has also challenged the Notification dated 3 22.2.2002, under which the undertaking was given. On these … tax under Section 20 and the liability of payment of interest under Section 55 of the Act of 2003. Section 55, which deals with the interest on failure to pay tax or other sum payable, provides that where … dated 25.3.1998 granting exemption to the extent of 25% in RST and 75% in CST. The Rajasthan Tax Board by its order dated 4 29.3.2000

Azam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 59(4), 94 and 94(2); Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala Finance Act, 2006

Reported in : 2008(2)KLJ572

by the appellants is taxable at 4% under Entry No. 2 of the Third schedule to the Kerala Value Added Tax Act, 2003 (in short 'KVAT Act') or under entry 75(2) of S.R.O. No. 82 of 2006 attracting tax at 12.5%. … S.R.O. No. 82 of 2006 attracting tax at 12.5%. The Betel Nut Manufacturers' Association preferred an application under Section 94 of the KVAT Act before the Commissioner of Commercial Taxes seeking clarification on the rate of tax

M/s. Larsen and Toubro Ltd. Vs. State of Andhra Pradesh rep. by its Pr ...

Court : Andhra Pradesh

Subject : Land Acquisition

366 State of Travancore-Cochin v. Shanmugha Vilas Cashew-nut Factory A.I.R. 1953 S.C. 333 ABB Limited v. Commissioner, Delhi Value Added Tax (2012) 55 VST 1 (Delhi HC) Swastik Rubber Products (P) Ltd. v. Commissioner of Sales Tax, UP [1989] … M.P. v. Purshottam Premji [(1970) 2 SCC 287]).The word 'goods' in the definition of 'sale' in a Sales Tax Act must be interpreted according to its definition therein, and not according to the definition in Section 2(7) of … authority. (Gurnam Kaur [Supra]; Bengal Club Ltd. v. Susanta Kumar Chowdhury [AIR 2003 Calcutta 96]). The conclusion of the Division bench, in Larson and Toubro … ((1988)n 1 SCC 572); Rajasthan SRTC v. Krishna Kant ((1995) 5 SCC 75); Kerala SEB v. Kurien E. Kalathil ((2000) 6 SCC 293); A. Venkatasubbiah

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 … taxes in terms of Section 15 of the Act is well within the competence of the state legislature; 75. While it is not necessary to go into the question as to what could have been the scope