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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 … 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, that the 'nil' return

Godrej Sara Lee Ltd. Vs. Asst. Commissioner (Aa) and anr.

Court : Supreme Court of India

Subject : Sales/Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 6(1); Customs Tariff Act, 1975; Insecticides Act; Interpretative Rules; Constitution of India - Article 226

Reported in : 2009(236)ELT425(SC); JT2009(7)SC1; 2009(4)SCALE666; 2009(3)LC1550(SC); (2009)25VST271(SC); 2009AIRSCW6376:2009(4)Scale666.

jurisdiction, alternative remedy may not be a bar - Impugned order set aside - Apeal allowed - KERALA VALUE ADDED TAX ACT (2003) Section 6(1)(d): [S.B. Sinha, Dr. Mukundakam Sharma & R.M. Lodha,JJ] Writ Petition Alternative remedy - Notification No. 82/2006, Dated

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 … repellent and electronic mosquito repellent devices are taxable at 12.5 per cent vide entry 66 of S.R.O. No. 82 of 2006. Further it was also stated that the commodity sold by the company bears HSN Code 8516.79.20.

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 … the Act against seizure of books of account, etc., and also as regard seizure of stock of goods, Section 82 of the Act does make provisions for revision against such seizure. Since the seizures, made in the present

M/S Quippo Construction Equipment Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan Jaipur

Subject : Constitution

Acts : Companies Act; Value Added Tax Act - Sections 82, 83; Constitution of India - Article 226; 227 Sections 13(4), 14, 17(1).

appeal against the demand raised by respondent No.2 before the Deputy Commissioner (Appeals) under Section 82 of the Value Added Tax Act, 2003. The appeal stood decided and dismissed by the Appellate Authority. Being aggrieved with the order of the Appellate

Hindustan Goods Carriers (P) Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/VAT

Reported in : (2009)24VST392(Gauhati)

2008 (annexure A to the writ petition), an assessment of tax payable by the petitioner under the Assam Value Added Tax Act, 2003, was made by respondent No. 3, namely, Superintendent of Taxes, Unit 'B', Guwahati, the assessment being to the … lakhs has remained as balance.6. While considering the present petition, it needs to be pointed out that under Section 82(2A) of the Assam Value Added Tax Act, 2003, an application by a dealer or person shall not

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 … v. Laukoplast (India) Ltd. (AIR 1997 SC 1875 = (1997) 4 SCC 82); Titaghur Paper Mills Co. Ltd. v. State of Orissa ((1983) 142 ITR

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

Court : Karnataka

Subject : Land Acquisition

(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 … Tax Act, 2003 (hereinafter referred to as 'the KVAT Act', for brevity) was compounded under the provisions of Section 82 of the KVAT Act. Thereafter, for the said three assessment periods, the assessing authority i.e., the Deputy Commissioner

M/S Sharma Furniture And Vs. The Addl Commissioner

Court : Karnataka

Subject : Land Acquisition

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, … Act, 2003 (hereinafter referred to as ‘the KVAT Act’, for brevity) was 3 compounded under the provisions of Section 82 of the KVAT Act. Thereafter, for the said three assessment periods, the assessing authority i.e., the Deputy Commissioner

E. Ramamurthy (Deceased) Vs. State of Karnataka, Rep. by the Commissio ...

Court : Karnataka

Subject : Sales Tax

(Prayer: These STRPs. are filed under Section 65(1) of Karnataka Value Added Tax Act, 2003 against the Order dated 7.8.2014 passed in STA 3462-3469/2013 on the file of the Karnataka appellate tribunal, Bengaluru,