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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 … 2007, 4792 of 2008, M/s. Vikram & Atul K. Alur learned Counsel for the petitioners in WP Nos. 8801 of 2008, 8803 of 2008, 8802 of 2008, 14034 of 2007, 2976 of 2008, 5685 of 2008, 8788

Harsha Enterprises Vs. State of Karnataka

Court : Karnataka

Subject : Right to Information

exercise of the powers conferred under the first proviso to sub-section (1) of Section 35 of the Karnataka Value Added Tax Act, 2003, it is hereby notified with immediate effect that commencing from the tax period of May, 2014 every dealer, … the dealers on the basis of their monthly turnover is incorrect.5. Learned counsel also pointed out that under Section 88 of the Act, the legislature has empowered the State Government to make Rules. In terms of that empowerment,

Harsha Enterprises B.H.Road, Malavagoppa and Another Vs. State Of Karn ...

Court : Karnataka

Subject : Right to Information

exercise of the powers conferred under the first proviso to sub-section (1) of Section 35 of the Karnataka Value Added Tax Act, 2003, it is hereby notified with immediate effect that commencing from the tax period of May 2014 every dealer, … Hit By Article 245 and Article 14 and 19(1) Of The Constitution Of India And Being Inconsistent With Section 88 Of Kvat Act And Quash The Notification Annex-A Issued By The R-2 Dtd.29.4.2014 Along With Annex-B,C,D and E.)

Pepsico India Holdings Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/Vat

Reported in : (2009)25VST41(Gauhati)

'Uncle Chips' would be covered by entry 80 of Part A of the Second Schedule to the Assam Value Added Tax Act, 2003 (hereinafter referred to as, 'the Act') or the said product would fall under the residuary entry covered by … September 10, 2007 passed by the Commissioner of Taxes, Assam on an application filed by the petitioner-company under Section 105 of the Act.2. The Assam Value Added Tax Act, 2003, has been brought into effect from May

The State of Karnataka Vs. M/S. Ws Retail Services Private Limited

Court : Karnataka

Subject : Land Acquisition

Tax Act, 1957 and (v)Karnataka Entertainments Tax, 1958. (b) Relating to assessment/reassessment orders under the provisions of Karnataka Value Added Tax Act, 2003 for the tax period relating to all years commencing from 01.04.2005 upto 31.03.2016 and (c) With respect to … will hold the field than what is payable under the Income-tax law. This supersession has been made under Section 88 to the amount payable under the Scheme. A definite percentage and calculations have been given on the basis

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

exercise the right to repayment." The Advocate General pointed out (para 58) that the retrospective alterations to the Value Added Tax Act 1994 affected "not only taxable persons who expected under the existing rules to have ample time to make … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … ("ACT") and to the taxation of dividend income from non-resident sources under section 18 (Schedule D, Case V) of the Income and Corporation Taxes Act … (2010) 84 Austl LJ 756, (2011) 68 Washington and Lee Law Review 881, 882-888, citing Moses v Macferlan at 97 E R 676, 679-680 and

M/S. Metso Minerals India (P) Ltd. Vs. Commercial Tax Officer, Chalaku ...

Court : Kerala

Subject : Land Acquisition

completed as proposed".2. The petitioner however maintains that notice by affixture should not have been resorted to under Section 88 of the Kerala Value Added Tax Act, 2003 (eventhough it is conceded that the change of address was … day of October, 2013 JUDGMENT Paragraphs V and VIII of Ext.P8 order completing the assessment under the Kerala Value Added Tax Act, 2003 in respect of the petitioner read as follows: "V. In the circumstances, ref. no. 5th and 6th notices,

Bangalore Water Supply and Sewarage Board Vs. Dr. T.K. Puttaswamy Gowd ...

Court : Karnataka

Subject : Service

Acts : Bangalore Water Supply and Sewerage Act, 1964 - Sections 12, 88 and 88(1); Karnataka Civil Services (Classification, Control and Appeal) Rules, 1957 - Rules 2, 8, 9(2), 9(3), 11 and 11(14)

Reported in : ILR1993KAR278; 1993(1)KarLJ122

order. Looked at from that point of view also, the order under challenge is rendered invalid. - KARNATAKA VALUE ADDED TAX ACT, 2003 [K.A. No. 30/2005] Sections 4 & 15: [D.V.Shylendra Kumar,J] Scheme of the Act Held, Under the Act, persons … other authority including the Chairman had the power to do so. It appears to have been contended that Section 88 of the Act which empowers the Board to frame Regulations cannot be stretched to the extent of framing

Chandresh Kalal Vs. State of Raj

Court : Rajasthan Jodhpur

Subject : Land Acquisition

and [4].(b) to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003)].from any order passed by the Excise Commissioner under this Act otherwise than on appeal:

Surja Ram Vs. Excise Commissioner, Udaipur and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

and (b) to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003)].from any order passed by the Excise Commissioner under this Act otherwise than on appeal: