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Mar 26 2009

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

Court : Karnataka

Decided on : Mar-26-2009

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...

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Sep 09 2005

Kirloskar Ferrous Industries Ltd. Vs. State of Karnataka

Court : Karnataka

Decided on : Sep-09-2005

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...

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Jun 08 1984

Commissioner of Income-tax Vs. A.B.V. Gowda (Deceased) (by L/R. Yeshod ...

Court : Karnataka

Decided on : Jun-08-1984

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5 and 5(1)

Reported in : (1984)42CTR(Kar)265; [1986]157ITR697(KAR); [1986]157ITR697(Karn)

Advocate for Appellant : G. Sarangan and ;H. Raghavendra Rao, Advs.

Jagannatha Shetty, J. 1. The question referred in I.T.R.C. Nos. 158 & 159 of 1978, and 11 & 12 of 1979, at the instance of the Department, under section 256(1) of the Income-tax Act, 1961, is...

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May 27 2003

Mysore Plantations Ltd. Vs. Commissioner of Income-tax and anr.

Court : Karnataka

Decided on : May-27-2003

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64(2), 65(1) and 68(2); Income Tax Act, 1961 - Sections 132

Reported in : (2003)184CTR(Kar)64; [2003]262ITR397(KAR); [2003]262ITR397(Karn)

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

R. Gururajan, J. 1. The petitioner is before me seeking to quash the letter dated June 22, 2000, issued by the first respondent vide annexure E and also to quash the notices dated July 3, 2000,...

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Feb 05 2002

M.P. Lakshman Vs. Appropriate Authority and ors.

Court : Karnataka

Decided on : Feb-05-2002

Subject : PropertyDirect Taxation

Acts : Income Tax Act, 1961 - Sections 269UD and 269UE

Reported in : (2003)180CTR(Kar)544

Advocate for Appellant : G. Sarangan and ;S. Parthasarathi, Advs.

ORDERA.M. Farooq, J. 1. The petitioner is an agreement-holder and he negotiated to purchase a property with the 4th respondent who was the owner of site No. 48 situated at 1st A cross, RMV Extension, Bangalore,...

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Dec 11 2006

Shriram Properties Ltd. Rep. by Its Authorised Signatory Sri. V. Sridh ...

Court : Karnataka

Decided on : Dec-11-2006

Subject : Sales Tax

Acts : Finance Act, 1994 - Sections 93 and 93(1); CENVAT Credit Rules, 2004

Reported in : (2007)208CTR(Kar)141; [2007]8STJ415(Karnataka); 2007[7]STR3; [2007]7STT131; (2007)5VST228(Karn)

Advocate for Appellant : G. Sarangan, Sr. Counsel for ;Vani H, Adv.

ORDERD.V. Shylendra Kumar, J.1. Petitioner is an assessee liable to tax under the provisions of the Finance Act 32 of 1994 [for short 'the Act'] as amended from time to time and the activity which is...

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Feb 05 2002

M.P. Lakshman Vs. Appropriate Authority and ors. (No. 1)

Court : Karnataka

Decided on : Feb-05-2002

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UD

Reported in : [2003]262ITR223(KAR); [2003]262ITR223(Karn)

Advocate for Appellant : G. Sarangan and ;S. Parthasarathy, Advs.

A.M. Farooq, J. 1. The petitioner is an agreement holder and he negotiated to purchase a property with the fourth respondent who was the owner of site No. 48 situated at 1st A Cross, R.M.V. Extension,...

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Nov 25 2005

High Range Coffee Curing Pvt. Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Decided on : Nov-25-2005

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 19C

Reported in : (2007)6VST695(Karn)

Advocate for Appellant : G. Sarangan, Sr. Counsel for G. Rabhinathan and ;M. Thirumalesh

ORDERD.V. Shylendra Kumar, J.1. In all these writ petitions, the petitioners are dealers under the provisions of the Karnataka Sales Tax Act, 1957 (for short, 'the Act') and claim to be carrying on the activities which...

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Dec 22 1995

Mysore thermo Electric (P) Ltd. Vs. Commissioner of Income Tax

Court : Karnataka

Decided on : Dec-22-1995

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 41 and 41(1)

Reported in : ILR1996KAR2605; [1996]221ITR504(KAR); [1996]221ITR504(Karn); 1996(41)KarLJ242

Advocate for Appellant : G. Sarangan and ;S. Parthasarathi, Advs.

ORDERSaldanha, J. 1. This is a reference under s. 256(1) of the IT Act wherein the following two points have been referred to this Court for its opinion : '1. Whether, on the facts and in...

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Aug 18 2004

Enercon (India) Ltd. Vs. State of Karnataka Rep. by the Commissioner o ...

Court : Karnataka

Decided on : Aug-18-2004

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 8

Reported in : ILR2004KAR4020

Advocate for Appellant : G. Sarangan, Sr. Adv.

ORDERDattu, J. 1. The petitioner is a limited company and is registered as non-resident dealer under the provisions of the Karnataka Sales Tax Act ('KST Act' for short) and Central Sales Tax Act ('CST Act' for...

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