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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 … TAXES OFFICER reported in (2007) 9 VST 1 (SC) held as under:- “There is dichotomy between contravention of Section 78(2) of the said Act which invites strict civil liability on the assessee and the evasion of tax. When

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 … Supreme Court in the case reported in Guljag Industries v. Commercial Taxes Officer 9 VST 1, wherein Section 78(5) of the Rajasthan Sales Tax Act, 1994, an analogous provision to Sub-section (1) of Section 72 of the

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 … Supreme Court in the case reported in Guljag Industries v. Commercial Taxes Officer 9 VST 1 wherein Section 78(5) of the Rajasthan Sales Tax Act, 1994, an analogous provision to Sub-section (1) of Section 72 of the

Far East Trading Establishment Vs. the Intelligence Officer and the St ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 44, 44(2), 44(3), 44(8), 44(10), 67, 67(1) and 71; Indian Income Tax Act, 1922 - Sections 5(4), 6, 7, 7(4), 10(2), 23(3), 34, 37 and 38; Travancore - Cochin Land Tax Act, 1955; Land Tax (Amendment) Act, 1957; Kerala General Sales Tax Act, 1963 - Sections 28(8); Taxation on Income (Investigation Commission) Act, 1947; Indian Stamp Act - Sections 47A; Andhra Pradesh Stamp Act, 1988; Rajasthan Sales Tax Act, 1994 - Sections 78(2) and 78(5); Constitution of India - Articles 14, 19(1) and 31

Reported in : (2009)25VST147(Ker)

disposed of by a common Judgment.2. Petitioners call in question the constitutionality of Section 44(10) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the Act). Petitioners have been visited with orders imposing penalty under Section 44(8) of … Bajaj Electricals Limited 2008 (18) VST 436. Therein, the Court, inter alia, was concerned with the question whether Section 78(5) of the Rajasthan Sales Tax Act, 1994 required the proving of intention or mens rea. A truck coming

State of Gujarat, Through Commissioner of Commercial Tax. Vs. M/S Rama ...

Court : Gujarat

Subject : LimitationProperty

Acts : Limitation Act - Section 5, 78, 75, 84, 73, 78(7); Code of Civil Procedure (CPC) - Section100, 42, 42(1) Rule 3(A), 11, 13.

has also raised a contention that in the light of the provisions of section 78 of the Gujarat Value Added Tax Act, 2003 (the Act), the High Court has no power to condone the delay caused in filing a tax appeal

M/S A. Infrastructure Ltd Vs. C.T.O. Spl. Cirlce Bhilwara

Court : Rajasthan Jodhpur

Subject : Land Acquisition

: 01.06.2006 In exercise of the powers conferred by sub- section (2) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No.4 of 2003).the 9 State Government being of the opinion that it is expedient in the

M/S a Infrastructure Ltd Vs. C.T.O.Spl.Circle, Bhilwara

Court : Rajasthan Jodhpur

Subject : Land Acquisition

: 01.06.2006 In exercise of the powers conferred by sub- section (2) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No.4 of 2003).the 9 State Government being of the opinion that it is expedient in the

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. 78/123 [(4) If any dealer having furnished a return under this Act, other than a return furnished under sub-section

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 … different product, but nevertheless, base is textile and a reading of entry 78 in Schedule-III to the Act indicates that it only contains such of

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

land which are agreed to be severed before sale or under the contract of sale;” 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term “Goods” as under:- “Goods” means all kinds of movable property (other than newspaper, actionable … facts pleaded by appellants/petitioners in each of these cases are set out in brief. FACTUAL MATRIX W.A.Nos.654/2011, 817-828/2011, 789/2011, 790/2011, 805-816/2011, 792-803/2011, 791/2011 and 829-840/2011. 3. The appellant in all these appeals - M/s. Bharath Sanchar Nigam