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India Heritage Foundation Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 35, 38(1), 39, 60, 77(1), 79, 82, 82(1), 83 and 85; Karnataka Sales Tax Act, 1957

Reported in : (2008)18VST376(Karn)

that the petitioner appears to have filed a 'nil' return of liability under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act') for the months October, November and December, 2006.3. The controversy in the writ petition … the provisions of the Act.8. This clarification was immediately followed up by the issue of a notice under Section 79 read with Section 82 of the Act dated April 9, 2007 (copy at annexure E) indicating, inter alia,

M/S.Kaleesuwarj Refirtery (P) Ltd. Vs. the Assistant Commissioner (Ct) ...

Court : Karnataka

Subject : Constitution

Acts : Karnataka Value Added Tax Act, (KVAT ACT), 2003 - Sections 79, 39, 31(4), 38, 35, 39(2), 39(1) ;

sought for to issue writ of certiorari to quash the notice issued under Section 79 of the Karnataka Value Added Tax Act of 2003 dated 6.12.2010 issued by the Asst. Commissioner of Commercial Taxes for Enforcement, Tumkur at Annex'.-re 'D'

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 … of the re-assessment, comes to its knowledge,whichever is later.(2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in Sub-section (1), reference to five years was a reference to

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 … of the re-assessment, comes to its knowledge,whichever is later.(2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in Sub-section (1), reference to five years was a reference to

Philips Electronics India Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Service Tax

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2(12), 3, 4, 9, 9(2), 10, 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, 37, 38, 38(3), 39, 40, 42, 52, 52(1), 52(2), 53, 53(4), 55(1), 71 to 77 and 79; Karnataka Value Added Tax (Amendment) Act, 2005; 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 : [2009]20STT314

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 … of the reassessment, comes to its knowledge,whichever is later.(2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in Sub-section (1), reference to five years was a reference to

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 … for not only levy of interest but also other penal provisions including the provision for prosecution itself under Section 79 of the Act and would submit that when there are so many other provisions, providing for an automatic

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

M/s. Sharma Furniture and Interior Decorator Vs. The Addl. Commissione ...

Court : Karnataka

Subject : Land Acquisition

in the regular books of accounts. The appellant admitted the tax liability on such sales and offence under Section 79 of The Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act', for brevity) was … (Prayer: These Appeals Are Filed Under Sec.66(1) Of The Karnataka Value Added Tax Act, 2003 Against The Order Dated 6.2.2012 Passed In N0.Smr/Kvat/Dv0.4/Cr. 14/2011-12 On The File Of The Addl. Commissioner Of Commercial

M/S Sharma Furniture And Vs. The Addl Commissioner

Court : Karnataka

Subject : Land Acquisition

in the regular books of accounts. The appellant admitted the tax liability on such sales and offence under Section 79 of The Karnataka Value Added Tax Act, 2003 (hereinafter referred to as ‘the KVAT Act’, for brevity) was … FLOOR, GANDHINAGAR, BANGALORE-560009 ... RESPONDENT (BY SRI T.K.VEDAMURTHY, HCGP) THESE APPEALS ARE FILED UNDER SEC.66(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE ORDER DATED62.2012 PASSED IN NO.SMR/KVAT/DVO.4/CR.14/2011-12 ON THE FILE OF THE ADDL. COMMISSIONER OF COMMERCIAL TAXES, ZONE-II,

M/S. Hilton Garden Inn, vs the Commissioner of Kerala Goods and Servic ...

Court : Kerala

the delayed remission of the tax due on the petitioner.2. Petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003 and under the provisions of Kerala Tax on Luxuries Act,1957. The petitioner become dealer under the provisions of … (1) of the CGST/SGST Act, 2017, immediately, failing which the respondent should be constrained to initiate action under Section 79 of the CGST Act. The interest calculated for the period from July, 2017 to March, 2018 is Rs.