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Azam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 59(4), 94 and 94(2); Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala Finance Act, 2006

Reported in : 2008(2)KLJ572

by the appellants is taxable at 4% under Entry No. 2 of the Third schedule to the Kerala Value Added Tax Act, 2003 (in short 'KVAT Act') or under entry 75(2) of S.R.O. No. 82 of 2006 attracting tax at 12.5%. … S.R.O. No. 82 of 2006 attracting tax at 12.5%. The Betel Nut Manufacturers' Association preferred an application under Section 94 of the KVAT Act before the Commissioner of Commercial Taxes seeking clarification on the rate of tax … of goods Unit Rate of dutyStandard Preferential Areas------------------------------------------------------------------------Betel Nuts:08029011 Whole Kg. 100% 90%08029012 Split Kg. 100% 90%08029013 Ground Kg. 100% 90% 08029019 Other Kg. 100%

Kirloskar Electric Co Ltd Vs. The State of Karnataka

Court : Karnataka

Subject : Land Acquisition

No.229761714 (Annexure ‘C’), passed by the 2nd Respondent under Section 39(1) read with Section 36(1) of the Karnataka Value Added Tax Act, 2003, for the tax periods April 2009 to March 2010 are ex facie illegal and unsustainable & etc., W.P.Nos.26349-26360/2017: … 10-01-2018 W.P.Nos.58917-58928/2016 and Connected Matters Kirloskar Electric Co. Ltd. & Ors. Vs. The State of Karnataka & Ors. 90/123 such Rebate did not in any way affect his right to claim the said amount which was ultimately

M/S. Hindustan Coco Cola Beverages P Lim Vs. State of Andhra Pradesh,r ...

Court : Andhra Pradesh

Subject : Sales Tax

Circle vide separate orders dated 21.03.2001. The assessing authority levied tax @ 5% on the turnover representing the value of rentals on the bottles and crates under Section 5E of the A.P General Sales Tax Act, 1957.6. … (P) Limited), Hyderabad (herein after referred to as "assessee") under Section 22 of the Andhra Pradesh. General Sales Tax Act, 1957 challenging the common order dated 17.10.2007 in T.A.Nos.1323 of 2003, 911 of 2003 and 912 of 2003 … by the selling dealer. Only "mineral water sold under brand name" was added for the first time at the end of the entry w.e.f., 1-8-1996.39. … over, it admitted liability only to the extent of 4% under entry 90 of the First Schedule to the AP VAT Act, 2005. The Assistant

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

Court : Karnataka

Subject : Land Acquisition

HEREIN, IN HAVING DENIED TO THE PETITIONER THE BENEFIT OF WAIVER OF PENALTY AND INTEREST PAYABLE UNDER KARNATAKA VALUE ADDED TAX ACT, 2003 TO THE EXTENT OF90 GRANTED IN THE KARASAMADHANA SCHEME, 2017 FOR THE YEAR200809 AND DEMANDING ADDITIONAL AMOUNT OF … proposed Goods and Services Tax, I propose a Karasamadhana Scheme to waive 90% of penalty and interest on payment of full tax and remaining 10% … them to avail the benefit of ‘KSS2017. The Department, on the other hand, contends that by virtue of Section 42(6) of the KVAT Act, 2003, they are entitled to adjust these payments or deposits subject to appeals

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 … copra and menthol. The said tariff item was numbered as 2106 (page 90 of the petitioners' compilation) and was not included in the First Schedule

Union of India Vs. Association of Unified Telecom Service Providers of ...

Court : Supreme Court of India

Subject : Land Acquisition

upon where the question of computation of taxable turnover came up for consideration in the context of Karnataka Value Added Tax Act, 2003, with respect to all regular trade discounts and they are allowable as permissible deductions, if proper proof is … of the migration package after unconditionally accepting and acting upon the same.” 90. After the introduction of the migration package policy, 1999, there is an … telecom sector was liberalized under the National Telecom Policy, 1994 and various licenses were issued to companies under Section 4 of the Indian Telegraph Act, 1885. The licences granted to the service providers 4 stipulated a fixed

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 … the floor of the Legislative Assembly). The Scheme provided for waiver of 90% arrears of penalty and interest payable under the respective taxing statutes subject … Proprietor Mufaddal Fakhri, 48 years). …Respondent (By Sri Atul K. Alur, Advocate) These Writ Appeals are filed under Section 4 the dated 14.11.2017 passed c/w W.P.No.25349/2017 of the Karnataka High Court Act, 1961, praying to set order

Superintending Engineer/ Dehar Power House Circle Bhakra Beas Manageme ...

Court : Supreme Court of India

Subject : Land Acquisition

condone the delay. The High Court has taken into consideration the provisions contained in Assam Value Added Tax, 2003. The provisions contained in Section 81 of the Assam Value Added Tax, 2003, is held to be pari … question involved is whether the High Court while exercising revisional power under Section 48 of the Himachal Pradesh Value Added Tax Act, 2005 (‘the Act of 2005’), condone the delay in case a 2 revision under Section 48 of the … revision under Section 48 of the Act of 2005, is filed beyond 90 days from the date of communication of the order or it excludes

M/S.Josco Fashion Jewellers vs State of Kerala

Court : Kerala

Subject : Land Acquisition

WPC No.11335/2018 & conn.cases 53 Act, on and from the date of commencement of this Act,-(i) the Kerala Value Added Tax Act, 2003 (30 of 2004) except inrespect of goods included in entry 54 of the State List of the Seventh … 16.09.2016, the State’s legislative power to tax on those items now removed from that Entry. They insist that Section 19 of the CA Act allows “interim or temporary continuation” of all the Acts made earlier under the … the Constitution.43[] Indian Constitutional Law, VII Ed., P. WPC No.11335/2018 & conn.cases 90117. The General Clauses Act can be amended byParliament. Article 367 thus means

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