Advanced Search Results

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 … any State Government, any statutory body or any local authority liable to collect tax under Sub-section (2) of Section 9, the Commissioner may authorise issue of a certificate of registration to such body in the manner as may

Navayuga Engineering Company Ltd. Vs. State of Karnataka and ors

Court : Karnataka

Subject : Sales Tax

for the delayed period. This runs contrary to the statutory provisions contained under Section 9-A(7) of the Karnataka Value Added Tax Act, 2003 ('VAT Act' for short), which is extracted herein below:"9-A. Deduction of tax at source (in case of works

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, … in STA 3462-3469/2013 on the file of the Karnataka appellate tribunal, Bengaluru, dismissing the appeals filed under Section 9(2) of the Central Sales Tax Act 1956 r/w Section 63 of the Karnataka Value Added Tax Act, 2003.)

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, … in STA 3462-3469/2013 on the file of the Karnataka appellate tribunal, Bengaluru, dismissing the appeals filed under Section 9(2) of the Central Sales Tax Act 1956 r/w Section 63 of the Karnataka Value Added Tax Act, 2003.)

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 … any State Government, any statutory body or any local authority liable to collect tax under Sub-section (2) of Section 9, the Commissioner may authorise issue of a certificate of registration to such body in the manner as may

M/S. Kamakhya Plastics (P) Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Act

Acts : The Assam General Sales Tax Act 1993 - Sections 9, 9(3); The Central Sales Tax Act 1956; The Value Added Tax Act 2003; Constitution of India - Article 226; The Orissa Sales Tax Act 1947 - Section 7

'dealer' under the AGST Act, 1993, and, later on, it came tobe registered as a 'dealer' under the Value Added Tax Act, 2003(in short, 'the VAT Act, 2003).11. Notwithstanding the fact that a notification, under the 2ndproviso to Section 9(3),

Antrix Corporation Ltd. Vs. Assistant Commissioner of Commercial Taxes ...

Court : Karnataka

Subject : ConstitutionSales Tax/Vat

Acts : Karnataka Value Added Tax Act, 2003 - Sections 2, 12(3), 2(15), 2(29), 2(35), 2(36), 3, 6, 6(1), 6(2), 6(3), 6(4), 7, 39 and 72; ;Companies Act, 1956; ;Karnataka Tax on Entry of Goods Act, 1979; ;Central Sales Tax Act, 1956; ;Karnataka Sales Tax Act, 1957; ;Sale of Goods Act, 1930 - Section 2(7); ;General Clauses Act, 1892; ;West Bengal Taxation Act; ;Income Tax Act, 1961 - Section 9(1); ;Constitution of India - Articles 1, 1.1, 2, 3, 6, 6D, 9, 10, 10C, 13, 14, 15, 226, 227, 269, 286, 301, 304 and 366(1), 366(12) and 366(29A); ;Constitution of India (46th Amendment) Act - Section 29A

Reported in : (2010)29VST308(Karn)

we have heard these writ appeals for final disposal.2. The demand made by the respondent-authority under the Karnataka Value Added Tax Act, 2003 ('the KVAT Act', for short) pursuant to assessment orders passed against the appellants was challenged before the learned … respondent by an order dated September 4, 2008 permitted the first respondent to initiate proceedings for reassessment under Section 39 of the KVAT Act and pass orders of assessment under the provisions of the Karnataka Tax on … Bharat Sanchar Nigam Ltd. v. Union of India : [2006] 3 VST 95 (SC) : [2006] 145 STC 91 (SC) and Lakshmi Audio Visual Inc.

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

4. Respondent Nos.1 to 4 are the authorities exercising powers together with the State itself under the Maharashtra Value Added Tax Act, 2002 (for short MVAT ). 5. The petitioner, inter-alia, engages itself in the business of manufacturing pan masala. … but shall be assigned to that State. Then comes Article 268A which was inserted by Constitution (88th Amendment) Act, 2003 (section 2) and is titled as 'Service tax levied by Union and collected and appropriated by the Union and … of Excise (Goods of Special Importance) Act, 1957. 31/01/2006 10. However, in exercise of the powers conferred under section 9(1) of the MVAT Act, 2002, the State Government of Maharashtra, vide Notification No. VAT/1505/CR-382/Taxation-1 dated 21st January, 2006,

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 … Upon such repeal of the Andhra Pradesh General Sales Tax Act, 1957 the provisions of Sections 8, 8-A, 9 and 18 of the Andhra Pradesh General Clauses Act, 1891 shall apply.Section 80(3) of the AP VAT Act,

Tirupati Chemicals Vs. Deputy Commissioner of Commercial Taxes (Audit ...

Court : Karnataka

Subject : Civil

Acts : Karnataka Value Added Tax Act, 2003 - Sections 39(1) and 39(2); Central Excise Tariff Act, 1956 - Sections 9(2)

Reported in : (2010)27VST380(Karn)

in these petitions is that, the petitioner is a partnership firm, registered under the provisions of the Karnataka Value Added Tax Act, 2003, carrying on the activity of importing from outside country and also purchasing from outside the State of Karnataka … the reassessment order and demand notice in form VAT-180 dated December 16, 2008, passed by the respondent under Section 39(2) of the Karnataka Value Added Tax Act (the KVAT Act, 2003) for the assessment period from April … received notice from the assessing authority on November 27, 2008, under Section 9(2) of the CST Act, 1956, read with Section 39(1) of the KVAT