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Cit Vs. Syndicate Bank

Court : Karnataka

Subject : Direct Taxation

Reported in : [2003]127TAXMAN287(Kar)

Advocate for Appellant : E.R. Indra kumar, for the Revenue K.P. Kumar, for the Assessee

ORDERShylendra Kumar, J.In this reference at the instance of the revenue for the assessment year 1987-88 the Tribunal has referred the following 3 questions for the opinion of this court :'1. Whether on the facts and...

B.N. Reddy Vs. Asstt. Cit and anr.

Court : Karnataka

Subject : Direct Taxation

Reported in : (2006)202CTR(Kar)578; [2006]284ITR745(KAR); [2006]284ITR745(Karn); [2006]155TAXMAN295(Kar)

Advocate for Appellant : K.P. Kumar for A. Shankar, for the Assessee M.V Seshachala, for the Revenue.

ORDERMohan Shantanagoudar, J.Heard Sri K.P. Kumar, learned senior advocate appearing for Sri A. Shankar for petitioner and Sri M.V. Seshachala, learned Central Government standing counsel, appearing on behalf of the respondents and perused the material on...

Union of India (Uoi) Vs. Greaves Limited

Court : Chennai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 311; Central Excise Act, 1944 - Sections 9(1)

Reported in : 2002(80)ECC69; 2002(139)ELT34(Mad)

Advocate for Appellant : N.P. Kumar, Spl. P.P.

1. The State represented by the Assistant Commissioner of Central Excise is challenging the acquittal of the respondent in E.O.C.C. No. 99/96 on the file of the Additional Chief Metropolitan Magistrate, E.G. 11, Egmore, Chennai -...

Diebold Systems Pvt. Ltd. Vs. the Commissioner of Commercial Taxes

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 4, 5(3), 22A, 22A(1), 22A(2) and 24(1); Karnataka Sales Tax Rules, 1957 - Rule 27E(1); Information Technology Act, 2000; Karnataka Tax on Entry of Goods Act, 1979

Reported in : ILR2005KAR2210; [2006]144STC59(Kar)

Advocate for Appellant : K.P. Kumar, Sr. Adv. for ;King and Patridge, Advs.

H.L. Dattu, J.1. The appellant is a public limited company engaged in the manufacture and supply of Automated Teller Machines (ATM's for short). In view of the configuration and for the purpose for which is put...

Sanghameshwar Coffee Estates Ltd. Vs. State of Karnataka

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Agricultural Income Tax Act, 1957 - Sections 5(1) and 12; Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976

Reported in : (1986)55CTR(Kar)252; [1986]160ITR203(KAR); [1986]160ITR203(Karn)

Advocate for Appellant : K.P. Kumar, Adv.

K.S. Puttaswamy, J.1. M/s. Attikhan (Biligiri) Limited, Bangalore ('Attikhan'), a public limited company incorporated under the Companies Act, 1956, inter alia, owned an extensive coffee estates measuring about 427 acres in Chamarajnagar Taluk of Mysore District...

Dattaram Advertising Private Ltd. and Another Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2, 11, 12(1), 12(3), 12A, 12A(1) and 23(3)

Reported in : [1991]81STC394(Kar)

Advocate for Appellant : K.P. Kumar for M/s King and Partridge

M.P. Chandrakantharaj Urs, J. 1. There petitions are disposed of by this common order, as all of them raise the same questions of law which are required to be decided by us under section 23(3) of...

Commissioner of Income-tax Vs. Syndicate Bank (Formerly Syndicate Bank ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29, 30, 31, 37, 37(1), 37(4), 141A, 141A(4), 143(3) and 214; Income Tax Rules, 1962 - Rule 6C

Reported in : (1986)52CTR(Kar)117

Advocate for Appellant : K. Srinivasan, ;K.P. Kumar and ;H. Raghavendra Rao, Advs.

K.S. Puttaswamy, J.1. In these references and cross-reference made under section 256 of the Income-tax Act, 1961 (the Act), the Income-tax Appellate Tribunal, Banglore Bench, Banglore (Tribunal), at the instance of the Revenue and the assessee...

The Coffee Board Vs. Commissioner of Commercial Taxes and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 1, 2, 3, 4, 4(1), 5, 5(1), 5(2), 5(3), 6, 7, 10, 11, 13, 14, 15 and 17

Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)

Advocate for Appellant : F. S. Nariman, Senior Advocate assisted by R.J. Babu;V.P. Raman, Senior Advocate assisted by T. Subba Rao, ; P.K. Kurien, Senior Advocate, ; K.P. Kumar and ;B. Veerabhadrappa, Advs.

ORDERPuttaswamy, J.1. On a reference made by one of us, these cases were posted before a Division Bench for disposal. 2. A statutory Board called 'the Coffee Board' ('the Board') which was formerly called the Indian...

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 142 and 304; Karnataka Sales Tax Act, 1957 - Sections 3, 3(1), 3(2) 3A, 5(1), 5(3), 5(5), 5(6), 5C, 6, 6(2), 12A, 21 and 22A; Karnataka Sales Tax (Amendment) Act, 1985 - Sections 5C; Karnataka Sales Tax (Amendment) Act, 1992 - Sections 5C ;Karnataka Taxation Laws (Amendment) Act, 1996 - Sections 6(2); Karnataka Sales Tax Rules - Rule 6(4); Income Tax Act, 1961 - Sections 52(2) and 119; ;Customs Act, 1962; Central Excise Act, 1944 - Sections 37B; ;Finance Act, 1964; Karnataka Taxation Laws (Second Amendment) Act - Sections 6(2); Customs Act, 1985 - Sections 151A

Reported in : [2006]145STC24(Kar)

Advocate for Appellant : Sarangan, Sr. Adv. for ;S. Parthasarathy, Adv., ;S.G. Shivaram, ;Atul K. Alur, ;Ramesh Manchi, ;A. Rama and ;D. Venkatesh, Advs., ;K.P. Kumar Sr. Adv. for King & Patridge, ;M. Thirumalesh, Adv. fo

H.L. Dattu, J. 1. The appellants in these appeals are dealers registered under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter for the sake of brevity referred to as 'the Act, 1957'). Apart from...

Ncr Corporation India Pvt. Ltd., a Company Registered Under the Compan ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Companies Act; Karnataka Sales Tax Act - Sections 12(2), 12A and 28(3); Central Sale Tax Act, 1956 - Sections 3 and 9(2); Karnataka Value Added Tux Act - Sections 38 and 39; Constitution of India - Articles 269 and 286 and 366(29A)

Reported in : (2009)22VST371(Karn); 2009(2)KCCRSN62; 2009(4)AIRKarR436

Advocate for Appellant : K.P. Kumar, Sr. Counsel,; King and; Partridge, Advs.

ORDERN. Kumar, J.1. The petitioner is a private limited company registered under the Companies Act and having its registered office at Bangalore. The petitioner has a manufacturing unit at pondicherry. The petitioner is registered under the...