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Gammon India Ltd. Vs. the Special Chief Secretary, Government of Andhr ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B; ;Andhra Pradesh Value Added Tax Act, 2005 - Sections 80, 80(2) and 80(3); ;Andhra Pradesh General Clauses Act, 1891 - Sections 6, 8, 8A, 9 and 18; ;Haryana General Sales Tax Act, 1973; ;Haryana Value Added Tax Act, 2003 - Sections 61, 61(1), 61(2); ;Punjab General Clauses Act - Sections 4

Reported in : [2005]142STC370(AP)

1 VST 105, the Haryana General Sales Tax Act, 1973 was repealed under Section 61(1) of the Haryana Value Added Tax Act, 2003 (See [2003] 130 STC Statutes (Suppl. B) 227.). While Section 61(2)(a) of the Haryana VAT Act, 2003 is … General Clauses Act, 1891 shall apply.Section 80(3) of the AP VAT Act, 2005, provides for the application of Section 8 of the Andhra Pradesh General Clauses Act, 1891 on the repeal of the APGST Act, 1957. Section 8

M/S Gheru Lal Bal Chand Vs. State of Haryana and Another

Court : Punjab and Haryana

Subject : Education

entitled for deduction of Input Tax Credit in terms of the provisions of Section 8 of the Haryana Value Added Tax Act, 2003 (for brevity, 'the Act'). The facts have been extracted from Civil Writ Petition No.6573 of 2007. 2. The

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

1. Constitutional validity of the newly introduced proviso to Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of

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 that

Amana Jewellers Vs. Commercial Tax Officer, Perinthalmanna and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6 and 8; Kerala General Sales Tax Act, 1963

Reported in : (2008)12VST321(Ker)

computed the value added tax payable by the petitioner at compounded rate under Section 8(f)(i) of the Kerala Value Added Tax Act, 2003 for the assessment year 2006-07. The petitioner's case is that the petitioner is liable to pay tax at

Bhima and Brother Vs. Assistant Commissioner (Assmt), Commercial Taxes ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6 and 8; Finance Act, 2008

Reported in : (2009)21VST31(Ker)

for decision in this case is the true scope of Explanation 5 to Section 8(f) of the Kerala Value Added Tax Act, 2003 which reads as follows:Explanation 5.-Where a dealer opens a new branch in the current year, the additional compounded

Johnson and Johnson Limited Vs. Assistant Commissioner (Assessment) an ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 8 and 94

Reported in : (2009)23VST274(Ker)

Appeal is filed against clarification issued by the Commissioner of Commercial Taxes under Section 94 of the Kerala Value Added Tax Act, 2003. The appellant among other things is a manufacturer and dealer in drugs and medicines. Even though an application … at four per cent on the maximum retail price on the sale of drugs and medicines under Section 8(e) of the Act. When assessment was made the assessing officer applied the same rate of tax on MRP

Sasi Vs. the Commercial Tax Officer

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 8 and 66(3); ;Finance Act, 2009; ;Kerala General Sales Tax Act, 1963 - Sections 7 and 43; ;Kerala Value Added Tax Rules - Rule 11(2)

Reported in : 2010(1)KLT661

Rehim, J.1. Challenge in this Writ Petition is against Ext.P6 notice issued under Section 66(3) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Through the said notice, the 1st respondent had intimated the petitioner about proposal to revise Ext.P5 … notice, the 1st respondent had intimated the petitioner about proposal to revise Ext.P5 permission already granted under Section 8(b) read with Rule 11(2)(i) of the KVAT Act and Rules. The petitioner is running a Granite crushing industrial

J and S Granites Company Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 7(1) and 59A; Kerala Value Added Tax Act, 2003 - Sections 5(1), 8 and 94; Kerala Finance Act, 2001; Kerala Finance Act, 2004

Reported in : (2009)25VST424(Ker)

of the Kerala General Sales Tax Act, 1963, hereinafter, 'the KGST Act', and Section 8(b) of the Kerala Value Added Tax Act, 2003, for short, 'the KVAT Act' ?2. The petitioners have granite metal crushing units. They were assessed under the

M/s Modi Naturals Ltd Vs. The Commissioner Of Commercial Tax Up

Court : Supreme Court of India

Subject : Service Tax

Court in case of M.K. Agro Tech (supra). He would argue that the statutory provisions under the Karnataka Value Added Tax Act, 2003 and UP VAT Act are distinct and different in all respects. He pointed out that the UP Page … be referred to as the revenue.3. These appeals are at the instance of an assessee, duly registered under Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 (for short, ‘the UP VAT Act’) and are … in its solvent extraction plant produced 13.77% taxable goods i.e., RBO and 83.63% by-product i.e., DORB. As stated, aforesaid by further refining the RBO, the