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Swarna Mahal Vs. Commissioner of Commercial Taxes in Karnataka
Karnataka
Jan-23-1991
Sales Tax
Karnataka Sales Tax Act, 1957 - Sections 2, 5, 6, 6B, 6B(1), 12A and 22A
[1991]83STC92(Kar)
B.V. Katageri, Adv.
K. Shivashankar Bhat, J. 1. For the assessment year 1976-77 the appellant was assessed to tax under the provisions of the Karnataka Sales Tax Act, 1957 ('the Act' for short). 2. The appellant is a dealer...
Tag this Judgment! AI Brief & AskKarmadi Stone Cutting and Polishing Vs. Joint Commissioner of Commerci ...
Karnataka
Nov-27-1987
Sales Tax
Karnataka Sales Tax Act - Sections 2, 3-B, 12(2), 22-A, 22-A(1) and 25-A; Central Sales Tax Act - Sections 9(2); Central Provinces and Berar Sales Tax Act - Sections 22 and 22(1); Constitution of India - Articles 226 and 227; Andhra Pradesh General Sales Tax Act - Sections 20(2); Hyderabad General Sales Tax Act
[1988]68STC345(Kar)
B.V. Katageri, Adv.
ORDERS.R. Rajasekhara Murthy, J.1. The petitioner is a registered dealer under the Karnataka Sales Tax Act ('the Act'). The assessment was completed by the Commercial Tax Officer, Hubli, accepting the returns under section 12(2) of the...
Tag this Judgment! AI Brief & AskM.S. Mudhol and anr. Vs. the State of Karnataka and ors.
Karnataka
Jun-24-1982
Sales Tax
Karnataka Sales Tax Act - Sections 2(1) and 8; Khadi and Village Industries Act, 1956; Karnataka Municipal Corporation Act, 1976; Karnataka Municipal Corporation (Amendment) Act, 1977; Karnataka Municipalities Act, 1964; Karnataka Sales Tax Rules, 1957 - Rule 25A; Constitution of India - Article 226
1982(2)KarLJ354; [1983]52STC128(Kar)
B.V. Katageri, Adv.
ORDERChandrakantaraj URS, J.1. These two petitions are disposed of by the following common order at the stage of preliminary hearing after notice to the respondents and after hearing the counsel. 2. The petitioners are aggrieved by...
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B.G. Sankannavar Vs. Commissioner of Commercial Taxes
Karnataka
Nov-02-1981
Sales Tax
Karnataka Sales Tax Act, 1957 - Sections 5(5), 20, 20(3) and 23
[1982]50STC271(Kar)
B.V. Katageri and ;P.R. Patil, Adv.
Venkatachaliah, J.1. This matter has appeared in the list of admission cases for the day. The petition is admitted and with the consent of the learned counsel on both sides, the matter is taken up for...
Tag this Judgment! AI Brief & AskRamdas Puroshattam Vs. Additional Commercial Tax Officer, Karwar and O ...
Karnataka
Feb-26-1990
Sales Tax
Karnataka Sales Tax Act, 1957 - Sections 5(3), 6B, 8A and 21(4)
[1991]81STC280(Kar)
B.V. Katageri, Adv.
M.P. Chandrakantaraj Urs, J.1. The petitioner is an assessee under the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'). By an assessment order dated 20th May, 1989, he was assessed to pay tax...
Tag this Judgment! AI Brief & AskGurappa Veerappa Mensinakai Vs. the Additional Commercial Tax Officer, ...
Karnataka
May-27-1975
Sales tax
Karnataka Sales Tax Act - Sections 6, 9, 13 and 13(2); State Legislature Passed Act, 1972
[1976]37STC236(Kar)
B.V. Katageri, Adv.
ORDERVenkataramiah, J.1. The petitioner was a partner of a firm by name M/s. M. R. Ingalhalli, which was a dealer within the meaning of the expression as given in the Karnataka Sales Tax Act (hereinafter referred...
Tag this Judgment! AI Brief & AskB.N. Puttannaiah Vs. State of Karnataka and anr.
Karnataka
Aug-26-1987
Sales Tax
Karnataka Entertainments Tax Rules, 1959 - Rule 41C and 41C(1); Karnataka Entertainments Tax (Amendment) Rules, 1986; Karnataka Entertainments Tax Act, 1958 - Sections 3, 3A and 4A; Karnataka Entertainments Tax (Amendment) Rules, 1985; Karnataka Cinemas (Regulation) Act, 1964
[1988]69STC267(Kar)
B.V. Katageri and ;B.G. Sridharan, Advs.
ORDERS.R. Rajasekhara Murthy, J. 1. Both the cases are listed for preliminary hearing. After issuing notice re. rule to the respondents and after hearing the learned counsel for the petitioners and the learned High Court Government...
Tag this Judgment! AI Brief & AskB. Ganesha Krishna Bhat Vs. State of Karnataka and anr.
Karnataka
Jun-17-1988
Sales Tax
Karnataka Entertainments Tax Act, 1958 - Sections 2, 3, 3A, 4, 4A and 4B; Karnataka Entertainments Tax (Amendment) Act, 1985 - Sections 4B; Karnataka Entertainments Tax (Amendment) Act, 1986; Karnataka Entertainments Tax (Amendment) Act, 1987; Constitution of India - Articles 14, 19, 19(1) and 32; Travancore Cochin Land Tax Act, 1955; Mysore Sales Tax Act - Sections 12A; Punjab Municipal Corporation Act, 1976; Income (Investigation Commission) Act, 1947; Karnataka Cinema (Regulations) Rules; Motor Vehicles Taxation (Amendment) Act, 1987
[1989]73STC267(Kar)
Inder kumar, ;K. Suryanarayana Rao, ;B.G. Sridaran, ;R. Gururajan, ;B.V. Katageri and ;S.R. Nayak, Advs.
ORDERS.R. Rajasekhara Murthy, J. 1. The petitioners in these writ petitions are the licensees conducting video shows by exhibiting cinematograph films on television screen through video cassette recorder and are holding licenses issued by the Karnataka...
Tag this Judgment! AI Brief & AskThe State of Karnataka and anr. Vs. P.K.P. Abdul Hakeem and Co.
Karnataka
Apr-16-1985
Sales Tax
Andhra pradesh Gen. Sales Tax Act, 1957 - Sections 2, 5, 5A, 6, 6B and 8; Central Sales Tax Act, 1956 - Sections 1, 5, 6, 8, 8(2A) and 9(2); Karnataka Sales Tax Act, 1957 - Sections 25A
ILR1985KAR2695; [1985]59STC203(Kar)
B.V. Katageri and ;K. Srinivasan, Advs.
Puttaswamy, J.1. As common questions of law arise for determination in these cases, we propose to dispose of them by a common order. 2.1. All the petitioners in the writ petitions and respondent in Writ Appeal...
Tag this Judgment! AI Brief & AskDeshnur Wine Stores Vs. the State of Karnataka and anr.
Karnataka
Jun-07-1984
Sales Tax
Karnataka Sales Tax Act, 1957 - Sections 5, 6, 6B, 6C and 25B
[1986]61STC69(Kar)
B.V. Katageri, Adv.
ORDERPuttaswamy, J. 1. In this petition under article 226 of Constitution, the petitioner has challenged the constitutional validity of section 6C of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act), introduced by...
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