Karnataka Sales Tax Act 1957 Section 25a - Judgment Search Results

K. Ramakrishna Rao Vs. the State of Karnataka

Court : Karnataka

Reported in : [1982]49STC275(Kar)

petition under sub section 1 of section 23 of the karnataka sales tax act 1957 read with section 8a of the under sub section 1 of section 23 of the karnataka sales tax act 1957 read with section 8a of the karnataka sub section 1 of section 23 of the karnataka sales tax act 1957 read with section 8a of the karnataka sales 108 of the second schedule to the karnataka sales tax act so as to restrict the scope of that entry to 1 of section 23 of the karnataka sales tax act 1957 read with section 8a of the karnataka sales tax amendment chandrashekhar c j 1 in this petition under sub section 1 of section 23 of the karnataka sales tax act

Krishna Products Vs. State of Karnataka

Court : Karnataka

Reported in : [1984]56STC190(Kar)

within entry 31 b of the fifth schedule to the karnataka sales tax act entry 31 b reads sugar other than entry 31 b of the fifth schedule to the karnataka sales tax act entry 31 b reads sugar other than sugar 31 b of the fifth schedule to the karnataka sales tax act entry 31 b reads sugar other than sugar candy b of the fifth schedule to the karnataka sales tax act entry 31 b reads sugar other than sugar candy confectionery

British Physical Lab India Ltd. Vs. State of Karnataka and anr.

Court : Supreme Court of India

Reported in : JT1998(9)SC313; (1999)1SCC170; [2000]119STC6(SC)

payable by dealers in television sets and components manufactured in karnataka was enhanced from 2 to 3 per cent on the sales tax act 1957 whether state is entitled to collect sales tax becoming payable only on account of order quashing notifications quashing the notifications under section 8a of the karnataka sales tax act 1957 issued on june 20 1986 and march 28 the notifications under section 8a of the karnataka sales tax act 1957 issued on june 20 1986 and march 28 1987 tax sections 5 and 8a of karnataka sales tax act 1957 whether state is entitled to collect sales tax becoming payable act 1957 thereby the tax payable by a dealer under section 5 of the act on television sets and components manufactured

Canara Security Press Private Limited by Its Manager, Sri. Madhu B.S. ...

Court : Karnataka

used by the department of government of india government of karnataka and local government has to be restricted only to the commercial venture 12 in the circumstances this petition is rejected sales tax lottery tickets section 5 of the karnataka sales tax an appeal was filled before the joint commissioner of commercial taxes appeals he also upheld the contention of the assessing officer at 4 under section 5 of the karnataka sales tax act he also produced the declaration form issued by the concerned no 323 2006 cs el m dd 2 3 2006 sections 70 105 n k patil j validity of award passed

B. Girija and anr. Vs. State of Karnataka

Court : Karnataka

Reported in : [1984]56STC297(Kar)

petitioner to the customers would amount to sale under the karnataka sales tax act 1957 2 all the authorities below have to the customers would amount to sale under the karnataka sales tax act 1957 2 all the authorities below have held the customers would amount to sale under the karnataka sales tax act 1957 2 all the authorities below have held that customers would amount to sale under the karnataka sales tax act 1957 2 all the authorities below have held that the would amount to sale under the karnataka sales tax act 1957 2 all the authorities below have held that the supply assessed the turnover to tax and also levied penalty under section 12 b 2 of the act on the ground that

Binani Industries Ltd., Kerala Vs. Assistant Commissioner of Commercia ...

Court : Supreme Court of India

Reported in : JT2007(5)SC311; 2007(5)SCALE429; 2007(1)LC0515(SC); (2007)6VST783(SC); 2007AIRSCW3071; JT2007(5)SC311; 2007-08(6)VATToday128; 2007(2)KCCRSN81; 2007(4)AIRKarR295

..... direct the appeals are allowed costs made easy sales tax circular amendment in statutory provision binding effect levy of tax reopening of assessment sections 5c 12a 21 of the karnataka sales tax act 1957 rule 6 4 of the karnataka sales tax rules 1957 appellants registered dealers under the karnataka sales tax act amendment to section 5c in 1992 substituting expression total turnover for taxable .....

Syndicate Bank Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : [2000]119STC155(Kar)

the motor vehicles are not produced in the state of karnataka if such locally manufactured motor vehicles are moved from one tax to the locally manufactured goods if they pay the sales tax was held discriminatory in terms of article 404 a a result of favourable or unfavourable treatment by way of taxation the course of flow of trade gets regulated either adversely hansa corporation 1981 1scr823 while upholding the validity of the act it was observed tax under the impugned legislation would be have not suffered tax under the karnataka sales tax act 1957 were held ultra vires the powers of the state government goods at the point of entry was made the charging section provides the liability of tax at the entry itself this

Medinova Diagnostic Services Vs. the Commercial Tax Officer

Court : Karnataka

Reported in : ILR1998KAR2069

works contract under clause 2 a 8 a of the karnataka tax on entry of goods act is as under works act since the petitioner is neither registered under the karnataka sales tax act nor is a dealer further as he has under the karnataka sales tax act hence not liable for tax section 9 karnataka land revenue act 12 of 1964 section x ray photo cannot be included in any of the acts mentioned above it is not the property of the customer matter section 5 b of the karnataka sales tax act 1957 provides for levy of tax on transfer of property in under the fact the exemptions which has been provided under section 28 of the karnataka tax on entry of goods act

Shamadhan Trading (P) Ltd. Vs. State of Karnataka, Department of Parli ...

Court : Karnataka

Reported in : 2008(2)KarLJ509; ILR2007(4)Kar5014; 2007(4)KCCR2628

betting and gambling which is offered within the state of karnataka by organising the sale of tickets for participation in the by insertion of section 8d the tax was shifted front sales to draws the wording used in section 8 d of entry 40 of list i and therefore the power to tax under 62 of list ii which is a separate subject tax on betting and gambling whether karnataka tax on lotteries act 2004 enacted by the state is valid for want of state of bombay v r m d chamarbaugwala and anr 1957 sc 699 the sufficiency territorial connection involves consideration of two where a dealer has paid the tax under this sub section in respect of the sate of lottery tickets for a

Dena Bank Vs. Bhikhabhai Prabhudas Parekh and Co. and ors.

Court : Supreme Court of India

Reported in : AIR2000SC3654; [2001]107CompCas157(SC); 2000(4)CTC170; (2001)166CTR(SC)86; [2001]247ITR165(SC); JT2000(5)SC307; 2000(4)SCALE125; (2000)5SCC694; [2000]120STC610(SC)

say that sub section 2a of section 15 of the karnataka sales tax act is being given retrospective operation determining the against the partnership firm under the provisions of the karnataka sales taxact 1957 7 what is common law doctrine of priority questions arise for consideration firstly whether the recovery of sales tax dues amounting to crown debt shall have precedence over the certain provisions contained in chapter xvi of karnataka land revenue act 1964 as also the provisions contained in sections 13 and 14 the act has come into force on 1 10 1957 with effect from 18 11 1983 the following sub section v arunagiri chettiar 1996 220itr232 sc in which provisions of section 188a income tax act 1971 have been noticed section 188