Court : Karnataka
..... . the extended definition of sale found in article 366(29a) of the constitution of india following the 46th amendment and what is popularly called deemed sale can come into play, in the instant case, when the revenue authorities can prove that there is a transfer of right to use the goods and that possession ..... therefore, the impugned orders seeking to tax the petitioner under the provision of the tamil nadu general sales tax act, 1959 and under the provisions of the central sales tax act, 1956 are quashed with consequential relief to the petitioner ..... of the goods based on agreed price; when there are goods, acceptance of goods, consideration for the said goods and also a transfer of the title in such goods, the same would be taxable under kvat act and not under the finance act, 1994 (service tax); service tax is payable only in respect of services and there is a clear demarcation in the ..... the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 ..... central board of indirect taxes and customs department of revenue, ministry of finance, government of india north block, new delhi - 110 ..... . union of india and other (2006) 3 scc1; 2006 (2) str2 these writ petitions deserve to be allowed by quashing the impugned ..... the central board of customs and indirect taxes department of revenue ministry of finance, government of india north block, new delhi 110 .....
Tag this Judgment!Court : Karnataka
..... . the extended definition of sale found in article 366(29a) of the constitution of india following the 46th amendment and what is popularly called deemed sale can come into play, in the instant case, when the revenue authorities can prove that there is a transfer of right to use the goods and that possession ..... therefore, the impugned orders seeking to tax the petitioner under the provision of the tamil nadu general sales tax act, 1959 and under the provisions of the central sales tax act, 1956 are quashed with consequential relief to the petitioner ..... of the goods based on agreed price; when there are goods, acceptance of goods, consideration for the said goods and also a transfer of the title in such goods, the same would be taxable under kvat act and not under the finance act, 1994 (service tax); service tax is payable only in respect of services and there is a clear demarcation in the ..... the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 ..... central board of indirect taxes and customs department of revenue, ministry of finance, government of india north block, new delhi - 110 ..... . union of india and other (2006) 3 scc1; 2006 (2) str2 these writ petitions deserve to be allowed by quashing the impugned ..... the central board of customs and indirect taxes department of revenue ministry of finance, government of india north block, new delhi 110 .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!