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Adar Tea Produce Co. Ltd. Vs. Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : [2000]106TAXMAN222(Mad)

Advocate for Appellant : G. Sarangan, Prabha Sridevan and P. Ramesh, for the Assessee S. V. Subramaniam, for the Revenue

ORDERThe above writ petitions are for a writ of declaration to declare section 12 of the Finance Act, 1995 as ultra vires, illegal and void of the Constitution of India.2. Section 12 of the Finance Act,...

Kalasa Tea Produce Co. Ltd. Vs. Cct

Court : Karnataka

Subject : Direct Taxation

Reported in : [2004]135TAXMAN105(Kar)

Advocate for Appellant : G. Sarangan and S. Parthasarathi for the Assessee B. Anand for the Revenue.

ORDERP. Vishwanath Shetty, J.In these petitions filed under section 55(1) of the Karnataka Agricultural Income Tax Act, 1957 (hereinafter referred to as 'the Act), the petitioner (hereinafter referred to as 'the assessee') has called in question...

Super Spg. Mills Ltd. Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]125TAXMAN331(Mad)

Advocate for Appellant : G. Sarangan and R. Meenakshisundaram, for the Assessee T.C.A. Ramanujam, for the Revenue

ORDERN.N. Balasubramanian, J. The Tribunal has stated a case, both at the instance of the assessee as well as at the instance of the revenue and referred the following questions of law under section 256(1) of...

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

Advocate for Appellant : G. Rabinathan and ;M. Thirumalesh, Advs. in W.P. Nos. 9757 of 2007 and 8212 of 2008, ;A. Satyanarayan, Adv. in W.P. Nos. 5038, 5240, 8807 and 10880 of 2008, ;A. Rama, ;D. Venkatesh, ;Vikram and ;Alur,

D.V. Shylendra Kumar, J.1. Writ petitioners are all traders who have transactions in the nature of sale of goods. Petitioners are all registered dealers under the provisions of the Karnataka Value Added Tax Act, 2003 [for...

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

Advocate for Appellant : G. Rabinathan,; Thirumalesh, Advs. in W.P. 9689 and 15084/2006,; R.V. Prasad, Adv. in W.P. 14926/2006,; B.P. Gandhi, Adv. in W.P. 67 and 69/2007,; C.R. Pandit, Adv. in W.P. 483/2007,; Atul K. Alur,

ORDERD.V. Shylendra Kumar, J.1. 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...

New Taj Mahal Cafe Pvt. Ltd. by Its Executive Director, K. Jagadish Sh ...

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Value Added Tax Act, 2003 - Sections 3, 3(2), 4, 9, 10, 11, 15, 15(1), 15(4), 38, 39, 39(1), 72, 72(2) and 79; Karnataka Value Added Tax (Amendment) Act, 2004; 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 Sales Tax Act, 1957; Andhra Pradesh General Sales Tax Act, 1957 - Sections 5G(4); Karnataka Entertainments Tax Act, 1958 - Sections 3C; Karnataka Value Added Tax Rules; Constitution of India - Articles 14, 301 and 366(29A)

Reported in : (2009)25VST101(Karn); 2009(3)KCCRSN97; 2009(5)AIRKarR167; AIR2009NOC2987

Advocate for Appellant : G. Sarangan, Sr. Counsel for T.N. Keshavamurthy, Adv. in W.P. No. 10135 of 2006, ;A. Rama Venkatesh, Vikram and Alur in W.P. No. 4328 of 2008, ;A. Satyanarayan, Adv. in W.P. Nos. 10329, 11279 and 1459

ORDERD.V. Shylendra Kumar, J.1. Writ petitioners are dealers assessable to tax under the provisions of the Karnataka Value Added Tax Act, 2003 [for short 'the Act']. The Act is a piece of legislation providing for levy...

V.P. Patil Vs. Income-tax Officer and anr.

Court : Karnataka

Subject : CivilDirect Taxation

Acts : Income Tax Act, 1961 - Sections 143(1); Direct Tax Laws (Amendment) Act, 1989

Reported in : [2003]262ITR135(KAR); [2003]262ITR135(Karn)

Advocate for Appellant : G. Sarangan, Adv. for ;S. Parthasarathi, Adv.

S.R. Nayak, J. 1. The assessee feeling aggrieved by the order of the learned single judge of this court, dated January 22, 1999, in Writ Petition No. 43139 of 1993 has preferred this writ appeal.2. The...

Kirloskar Ferrous Industries Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Sales Tax Act, 1957 - Sections 5, 5(3), 5A, 5A(1), 5A(2), 6 and 12B; Karnataka Sales Tax (Amendment) Act, 2001; Karnataka Sales Tax (Amendment) Act, 2002

Reported in : (2007)8VST519(Karn)

Advocate for Appellant : G. Sarangan, Sr. Counsel for ;R. Ramamurthy and ;Kashimath H. Kalmath, Advs.

ORDERD.V. Shylendra Kumar, J.1. This writ petition is being heard at length on several days, including on August 25, 2005 and while adjourning the matter for further hearing, I had noticed the following position:2. Writ petition...

Marico Industries Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Sales Tax Act, 1957; Constitution of India - Articles 14, 301 and 304

Reported in : [2006]148STC17(Kar)

Advocate for Appellant : G. Sarangan, Sr. Counsel, for ;M. Thirumales and G. Rabinathan, Advs.

ORDERD.V. Shylendra Kumar, J.,1.A failed effort on the part of the Revenue to bring to tax coconut oil sold in branded form and in containers as a toilet article, i.e., as hair oil subject to tax...

A. Premchand and ors. Vs. Inspecting Assistant Commissioner of Income- ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269A, 269B, 269B(2), 269B(3), 269C, 269D, 269D(1), 269D(2), 269D(3), 269E, 269F(6), 269G and 269G(2); Wealth Tax Act, 1957 - Sections 7

Reported in : (1986)53CTR(Kar)153; ILR1985KAR1151; [1985]153ITR774(KAR); [1985]153ITR774(Karn)

Advocate for Appellant : G. Sarangan, Adv.

Puttaswamy, J.1. These appeals and cross appeals are directed against a common order made by the Income-tax Tribunal, Bangalore Bench (Tribunal), on May 6, 1975, in Appeal Nos. I.T.A. (Acq.) Nos. 17 to 20 and 23...