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State of Karnataka and anr. Vs. Hansa Corporation

Court : Supreme Court of India

Reported in : AIR1981SC463; (1980)4SCC697; [1981]1SCR823

..... the expression 'dealer' has the same meaning as assigned to it in clause (k) of section 2 of karnataka sales tax act, 1957, which defines dealer to mean any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, and ..... the high court thereafter contrasted the position of a dealer under the karnataka sales tax act, 1957, and observed that a dealer whose total turnover is less than rs. ..... section 2, the dictionary clause of the act, defines 'dealer' in the act to have the same meaning assigned to it in clause (k) of section 2 of the karnataka sales tax act, 1957. ..... therefore, it cannot be said that all petty dealers are excluded from the application of karnataka sales tax act. ..... way back in 1957 there was a demand for abolition of sales tax on the scheduled goods and at the instance of the union government the state governments agreed to forego their right to levy sales tax on the aforementioned scheduled goods on the condition that the union government would levy additional excise duty on them and distribute the net proceeds of such duty amongst the consenting states. ..... chapter v deals with appeals and revisions and chapter vi contains miscellaneous provisions. ..... chapter iii of the act contains provisions for return, assessment, payment, recovery and collection of tax. ..... chapter iv prescribes taxing authorities. .....

Govindji Punshi and anr. Vs. the Tahsildar, Savanur, Savanur District, ...

Court : Karnataka

Reported in : [1986]62STC399(Kar)

..... firm was a registered 'dealer' both under the karnataka sales tax act, 1957 (hereinafter referred to as the kst act), and the central sales tax act, 1956 (hereinafter referred to as the cst act). ..... chapter vi-a deals with levy of tax on purchase of sugarcane and miscellaneous provisions are in chapter vii. ..... : [1976]1scr689 , the supreme court examined whether under the bombay sales tax act, 1953, and the bombay sales tax act, 1959, a dissolved firm can be assessed or reassessed to sales tax in respect of its pre-dissolution turnover. ..... on a reference, the punjab high court set aside the assessment on the ground that the east punjab general sales tax act, 1948, did not provide a machinery for assessing a dissolved firm in respect of its pre-dissolution turnover ..... other words, we are concerned with a provision which prescribes the machinery for the computation of tax and not with a charging provision of the sales tax act.' 19. ..... haji, running a flourishing business and was a dealer registered under the kerala general sales tax act, 1963. ..... 13 is in chapter v dealing with the filing of returns, making of assessments, payment, recovery, composition and collection of tax. ..... 13 to 19 are in chapter v under the heading 'returns, assessment, payment, recovery, composition and collection of tax'. ..... 5 to 9 are in chapter iii under the heading 'incidence and levy of tax'. 15. ..... sections 10 and 11 are in chapter iv under the heading 'registration and grant of licences'. ..... chapter vi deals with appeal and .....

Phatu Rochiram Mulchandani Vs. Kar.indusl.Area Devt.Board and ors.

Court : Supreme Court of India

..... concerned with the outcome of the proceedings in as much as, if the ownership of the land in question vests with the company and proceeds from the sale of this land comes into the kitty of the company, the effect of that would be to reduce the liability of the creditors, particularly the financial institutions ..... chapter vi deals with application of public premises act and non-application of karnataka rent control act, 1961 to ..... new quality bobbin works; 1973 (43) company cases 131, holding that the most important task assigned to the liquidator under the companies act while acting as liquidator of a company ordered to be wound up is to collect assets of the company and sell them and to distribute the realization amongst all those who have claims against the company and payment must ..... this appeal the appellant has assailed the judgment and order dated 11.2.2010 passed by the high court of karnataka in company appeal which was preferred by the appellant herein against the orders dated 3.9.2009 by the company judge ..... the absence of any provision enabling the board to take possession from lessees and the express provision for making public premises act applicable to the premises leased by the board, leads to inescapable conclusion that termination of leases and eviction of lessees are left to be governed ..... chapter viii contains the supplementary and miscellaneous ..... applies to any proceedings for the recovery of any tax or impost or any dues payable to the government.38 ..... chapter vii deals with .....

Shri Gopalakrishna Shetty Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : ILR2005KAR2993; (2008)13VST328(Karn)

..... apex court in the case of sodhi transport company-62 stc 381, wherein the apex court while considering the constitutional validity or otherwise of section 28-b of uttar pradesh sales tax act, 1948, which is in parameter with section 28aa of the karnataka sales tax act, 1957, has observed that 'the provisions contained in section 28-b of the act only require the authorities to raise a rebuttable presumption that the goods must have been sold in the state, if the transit pass is not handed over to the ..... as we have already noticed, the main relief that the petitioner has claimed in his memorandum of cross objections are, (i) to declare that the entire proceedings initiated against the first respondent under section 28aa of the karnataka sales tax act, 1957, are without jurisdiction; (ii) to quash the impugned order passed by the first appellate authority (second respondent) in so far as it related to remanding the matter back to the check post officer. ..... to resolve this issue, the provisions of the act, which requires to be noticed, are, section 3(2) and section 22 of the act, and the rules framed thereunder.chapter ii of the act provides for 'authorities and appellate tribunal. ..... (vii) whether in the facts and circumstances of the case, the karnataka appellate tribunal has committed an error in not) giving any finding on the ground urged before it that the check post officer has violated the principles of natural justice in not summoning the books of accounts of the .....

Manjunatha Roller Flour Mills Private Ltd. Vs. Assistant Commissioner ...

Court : Karnataka

Reported in : ILR1995KAR2196

..... this batch of writ petitions the question involved is whether the state government, which had professed and declared to exempt wheat products including wheat bran from levy of tax under the provisions of the karnataka sales tax act, 1957 (hereinafter in short, the act) with effect from 19.10.1991, has been successful in carrying out the same in respect of wheat bran through the legislative process envisaged under the act.2. ..... said order reads as under:'proceedings of the government of karnataka sub : levy of sales tax on wheat and wheat products under thek.s.t. ..... according to them though the state government has exempted wheat bran, as well being one of wheat products, from levy of tax under the act, but the sates tax authorities who are the creatures of the act and are the functionaries of the government, in an open defiance of the governmental intention manifested through various notifications, have levied tax on the said commodity even by going to the extent of challenging the legislative competence of the state government in this regard ..... act, 1957 - abolition of tax - issue of orders-regarding. ..... order needs to be quoted in extenso since its preamble sets out the facts and reasons which impelled the government to abolish the sales tax levy on wheat products. ..... fd 172 csl 91 dated 19.10.1991 in the karnataka gazette dated 16.1.1992 (government order, for short ..... legislative exercise to exempt wheat products from levy of tax under the act stated with publication of government order no. .....

The Trustees of the Port of Bombay Vs. P.D. Karandikar, Sales Tax Offi ...

Court : Mumbai

Reported in : [1979]44STC102(Bom)

..... excise commissioner : [1975]3scr607 , it was contended that section 19 of the karnataka sales tax act, 1957, was invalid as it purported to levy sales tax upon the sale of arrack made by the government to licenses. ..... karandikar, sales tax officer, a ward, unit iii, bombay, who is the first respondent in miscellaneous petition no. ..... section 61(1) of the said act and the question referred to us was : 'whether, on a true and proper interpretation of the first part of sub-clause (2) of section 46 of the bombay sales tax act, 1959, the tribunal was correct in law in holding that the word 'person' occurring therein applies only to a person who is a dealer and not to a person who is not a dealer in respect of the transactions and, therefore, the order forfeiting the amount of tax collected on casual sale was bad in law ? ..... patil, who was at that time holding the office of the sales tax officer, a ward, unit iii, bombay, and who is the first respondent in miscellaneous petition no. ..... 224 of 1972 was the same as in miscellaneous petition no. ..... however, at the bar it was frankly conceded that there was no such undertaking and, the factual position with respect to the transactions involved in miscellaneous petition no. ..... though, in their petition (in miscellaneous petition no. ..... in miscellaneous petition no. ..... miscellaneous petition no. ..... miscellaneous petition no. .....

Karnataka Pawn Brokers' Association Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1993KAR240

..... in the first batch of writ petitions, the petitioners sought for a declaration that section 3a of the karnataka sales tax act, 1957 ('the act' for short) is unconstitutional. ..... . the sale of the pawned articles takes place occasionally and in many cases the sale conducted at his instance will not be sufficient to attract the provisions of the sales tax act because the amount of turnover does not exceed the prescribed limit and that therefore, he cannot at all be considered to be a dealer ..... . : [1968]2scr421 in that case, the provisions of sections 2(d) and (g) of the madras general sales tax act, 1959, came up for consideration ..... any principal; (iv) a non-resident dealer or an agent of a non-resident dealer, a local branch of a firm or company or association situated outside the state; (v) a person who sells goods produced by him by manufacture or otherwise;(vi) a miller who carries on such business; (vii) a person engaged in the business of transfer otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration; (viii) a person engaged in the business of transfer of property in goods (whether as goods or in ..... it may be pointed out here that in the absence of the provisions contained in the pawn brokers act, the activities of a pawn broker or the rights and liabilities of pawn brokers and the pawnors are governed by the provisions contained in chapter ix of the contract act.12.1. .....

Kumar Motors, Bareilly Vs. Commissioner of Sales Tax, U.P., Lucknow

Court : Supreme Court of India

Reported in : JT2007(3)SC193; 2007(2)SCALE507; (2007)4SCC140; 2007(1)LC0287(SC); (2007)5VST646(SC); 2007AIRSCW1158

..... : 2006(196)elt135(sc) , in view of the provisions of section 5(3) of the central sales tax act, 1956 vis-a-vis the provisions of the karnataka sales tax act, 1957 had referred the question of interpretation of the words 'in relation to such exports' to a larger bench, noticing the decisions of this court in mohd. ..... or popular usage is concerned, they remained the same goods and hence the purchases of raw shrimps, prawns and lobsters by the appellants must be held to be purchases in the course of export and hence exempt from liability to tax under the karnataka sales tax act.the said decision has no application to the facts of the present case.14. ..... if it is so done, consequences may be different.furthermore, the definition of 'manufacture' under the rajasthan sales tax act, 1994 is different from the one under the u.p. ..... sales tax act, 1948 ('the act', for short). ..... therein, this court was concerned with the provisions of kerala general sales tax act. ..... in other words, if a process is declared as amounting to 'manufacture' in the section or chapter notes, it would come within the definition of 'manufacture' under section 2(f) and such process would become liable to excise duty. ..... : 2005(180)elt291(sc) it has been held:section 2(f) contains two clauses and instead of setting out the activities in respect of different tariff items, sub-clause (ii) simply states that any process, which is specified in section/chapter notes of the schedule to the tariff act, shall amount to 'manufacture'. .....

India Equipment Leasing Ltd., and ors. Vs. the Deputy Commissioner of ...

Court : Karnataka

Reported in : ILR1998KAR3435

..... explanation (3) to the definition of 'sale' under the karnataka sales tax act, 1957 itself excludes the sale or purchase of goods which are in the course of inter-state trade or commerce or in ..... clause (d) of explanation-3 besides the provisions of section 5-c of the karnataka sales tax act have been assailed on the ground that in respect of transactions which are falling under section 3 of the central sales tax act, 1956 the tax have to be levied only on the basis of the fact that goods are within the state and have been put to use ..... the definition of sale as in the karnataka sales tax act was examined and it was observed that clause (a) of explanation-3 contains the word 'other than the sale in the course of inter-state trade or commerce or in the course of import or export which means that the sale or purchase of goods in the course of inter-state trade or commerce or in the course ..... the judgments referred to above makes it abundantly clear that sufficient safeguards have been made by the state legislature in section 5-c and explanation-3 of section 2(t) of the karnataka sales tax act by virtue of which the inter-state sales and export sales have been excluded. ..... chapter ii of the said act deals with formulation of principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside a state or in the course of import ..... exclusive power to make laws with respect to any matter enumerated in list i in the vii schedule. .....

Golden Colour Lab and Studio and ors. Vs. the Commissioner of Commerci ...

Court : Karnataka

Reported in : ILR2003KAR4883; [2003]134STC570(Kar)

..... entry 25 of the sixth schedule to the karnataka sales tax act, 1957, therefore is beyond the scope of article 366 of the constitution of india. ..... petitioners are all assesses under the karnataka sales tax act, 1957 (for short, the act). ..... , in respect of contracts for processing and supplying photo prints, photographs and photo negative and levy of sales tax on the material used in such contracts and about the correctness of the decision in rainbow, are only obiter, as the decision in acc related to customs act and the decision itself made it clear that the provisions of sales tax act and customs act were different and decisions rendered with reference to levy of sales tax in cases of works contract will have no application to customs ..... the further proceedings if initiated under section 18a or 18-aa of kst act 1957;iv) to take suitable action to recover the taxes already refunded to the assessees.v) to drop further proceedings in cases where notices have been issued for rectification of assessments, on the basis of the decision in rainbow;vi) wherever the assesses have filed application for rectification of assessment order, endorsement may be issued by explaining the above legal position;vii) in case where the matter is covered by an appeal or revision proceedings ..... the question arose this way; section 31 of karnataka rent control act, 1961, made the chapter extending protection to tenants against eviction inapplicable to non-residential premises the rent of which exceeded rs. .....