Court : Karnataka
Reported in : 1983(1)KarLJ257; [1983]53STC405(Kar)
..... was not liable to pay any additional tax under section 6-b of the act; and (d) for an order directing the respondents to refund additional ..... the petitioner-society was not liable to pay any sales tax in respect of cement handled by and delivered to the allottees under an agreement dated 14th september, 1978, between the petitioner and the joint controller of cement, government of india, new delhi; (b) for an order restraining the respondents from recovering any amount from the petitioner-society by way of sales tax under section 5 of the karnataka sales tax act (hereinafter referred to as the act); (c) for an order declaring that the petitioner-society ..... the transaction of the society in the state of karnataka is liable to sales tax and surcharge on its turnover, it is equally liable to additional tax under section 6-b of the act which is also a charging section under the act. ..... the petitioner is the owner of the cement having paid for the same on the high seas and admittedly being the first seller in the state of karnataka, it is bound to pay sales tax in accordance with sub-section (3) of section 5 of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1992KAR2659
..... state has placed reliance on the provisions contained in the karnataka land revenue act, 1964 and the karnataka sales tax act, 1957, which will hereinafter be referred to as 'the land revenue act' and 'the sales tax act' respectively. 12. ..... (ii) in the affirmative and hold that having regard to the provisions contained in sections 156, 161 and 190(c) of the land revenue act r/w section 13(3)(a) of the karnataka sales tax act the arrears of sales tax and any other amount due under the sales tax act to the state shall have precedence over the suit claim of the plaintiff and the same can be recovered by the state in preference to the suit claim. ..... provisions of the karnataka sales tax act on which reliance is placed are as follows; 'section 13 - payment and recovery of tax. ..... also submitted that sub-section (2a) of section 15 of the sales tax act which was introduced by the karnataka act no. ..... with effect from 18-11-1983 is not retrospective, as such it cannot be construed to cover the sales tax arrears pertaining to the assessment years prior to 18-11-1983, that construing of sub-section (2a) of section 15 of the sales tax act as applicable to the arrears of sales tax due in respect of the assessment years prior to 18-11-1983 would be nothing but giving retrospective effect to sub-section (2a) of section 15 of the sales tax act which is not permissible, having regard to the language of the section, and it would also result in creating a new liability on the partners which did not exist .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR1446; (2008)11VST811(Karn)
..... 1.00 crore or above, in each case made by the company during the construction phase of the project, the kst exemption is given as under:purchase tax exemption from the tax payable under the karnataka sales tax act, 1957, by a recognised dealer in karnataka, on the sale of capital goods/equipment costing more than rs. ..... to the issues, which we have formulated ourselves for our determination, the object of the act and some of the relevant provisions which have bearing on the issue requires to be noticed.the object of the act is to provide for the levy of tax on entry of specified goods into local areas for consumption, use or sale therein.section 2(8) of the act defines 'tax' to mean tax leviable under the act.section 2(8-a) of the act defines the meaning of the expression 'value of the goods' to mean, the purchase value ..... 'proceeding further, the court has observed that 'since there was nothing in the andhra pradesh general sales tax act, 1957, which prohibited grant of exemption under section 9 of the act for the whole o f the year of assessment and no date from which notification go. ms no. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1998VIIIAD(SC)148; AIR1999SC201; JT1998(7)SC370; 1998(5)SCALE718; (1998)7SCC707; [1998]Supp2SCR461; [1998]111STC752(SC)
..... section 2(f-2) of the karnataka sales tax act, 1957 defines 'business' as follows; 'business' includes -'(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture adventure or concern is carried on with a motive to ..... has to be considered with reference to the provisions of the tamil nadu general sales tax act read with the tamil nadu pawnbrokers act and rules as well as the karnataka sales tax act read with the karnataka pawnbrokers act and rules. ..... that the pawn-broker satisfies the definition of 'dealer' as well as 'business' under the tamil nadu general sales tax act, which are substantially the same as that of the corresponding definitions in the karnataka sales tax act.24. ..... , : [1967]2scr233 , the learned judges held that a pawn-broker has an implied authority to sell and such activity of sale which is incidental/ancillary to the business of pawn-broker falls within the definition of business under the karnataka sales tax act. ..... by the tribunal in its order including clause 5 of the conditions of the auction sale which allows the bidder to take delivery of the goods from the pawnbroker, and the bill of sale which makes mention of the fact that the buyer will take delivery of the goods from the pawnbroker on payment of the price to the auctioneer.it is no doubt a fact that section 2(g) of the madras general sales tax act, 1959, which defines 'dealer' includes an auctioneer. .....
Tag this Judgment!Court : Chennai
Reported in : (2005)1MLJ593; [2005]140STC112(Mad)
..... it is further alleged that the petitioner bid only for the purpose of consumption in the state of karnataka and the very delivery and transportation is covered by the transport pass in form-41 issued under rule 155 of the karnataka forest rules, 1969, form-39 issued under the karnataka sales tax act, 1957 and permit in form-i issued by the 1st respondent - district forest officer, sathyamangalam or his delegates, the goods being sold and transported through a designated route to a destination within a specified ..... the petitioner/appellant alleges that these sales are in the course of inter state trade and commerce, and hence only chargeable to tax under section-8 of the central sales tax act, and not under the tamil nadu act.3. ..... the petitioner has no place of business in the state of tamil nadu; (ii) the petitioner even while participating in the auction obtained and submitted an income tax certificate under the proviso to section 206(1) of the income tax act, 1961 from its income tax authority and submitted the same to the district forest officer, so that a 15% debit on the purchase consideration is avoided. ..... the local sales attract sales tax at 12% whereas the inter-state sales attract tax at 4% under section 8(1) of the central sales tax act, 1956 because the petitioner is a registered dealer under the central sales tax act, 1956. .....
Tag this Judgment!Court : Chennai
Reported in : [1990]77STC318(Mad)
..... on such procurements of the coffee board, the authorities either proposed to levy or levied purchase tax under section 6 of the karnataka sales tax act, 1957. ..... it is also alleged in the affidavit that the government of karnataka effected an amendment to the karnataka sales tax act in the year 1970 by which section 6 was inserted therein by which a levy of purchase tax was made on goods transferred from karnataka to other states, otherwise than by sale, that pursuant to the said amendment, the government of karnataka, through the commissioner for sales tax of karnataka levied the purchase tax from 1974-75 onward, that the said demand has been challenged by the coffee board in w.p. ..... the board challenged the levy of purchase tax levied under section 6 of the karnataka sales tax act and a division beach of the karnataka high court upheld the levy of purchase tax and the said judgment is reported in coffee board v. ..... it is claimed in the counter-affidavit that the karnataka state pressed into service section 6 of the karnataka sales tax act and demanded purchase tax from the coffee board in respect of the coffee that was delivered to the coffee board by the growers in the state of karnataka, which was either stock transferred by the coffee board to other states or was directly exported out of the country by the coffee board. .....
Tag this Judgment!Court : Karnataka
Reported in : [1991]81STC394(Kar)
..... 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 the karnataka sales tax act, 1957. 2. ..... result, the proceeding commenced under section 12-a(1) of the karnataka sales tax act were concluded in respect of all the years in question and the escaped turnover brought to tax. ..... , the reliance placed on that decision of the bombay high court is not of any assistance to the petitioner to support that the activities carried on by it was not exigible to tax under the karnataka sales tax act. 12. ..... from the period the turnover in which was liable to tax, cannot lead to the conclusion that the sales tax officer cannot take necessary steps to assess a registered dealer under sub-sections (2) and (4) of section 11 after the expiry of three years from the period whose turnover he proceeds to assess, for the reason that section 11 or any other provision of the act does not lay down any such restriction on the sales tax officer's powers under these sub ..... 23 of 1985 read as follows : 'whether, on the facts and in the circumstances of the case - (a) the petitioner's supply of blocks and printed materials to its advertisers amounted to sales (b) the petitioner was a dealer under section 2(k) of the act so as to be liable to tax and (c) in any case, the assessment was not bad in law because the proceedings to assess commenced after the expiry of the statuary period of five years from the close of the year .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR2788; [2006]147STC619(Kar)
..... 32 of 2004), the government of karnataka hereby exempts with effect from the first day of april 2005, the net tax payable by a new industrial unit under the said act, on the sale of goods manufactured by it, subject to the following conditions and procedure, namely-(1) the industrial unit is eligible for tax exemption on sale of goods manufactured by it, under the notification issued by the government under the provisions of the karnataka sales tax act, 1957 (karnataka act 25 of 1957). ..... in exercise of the powers conferred under section 8-a(1) of the kst act, the government of karnataka by issuing notification produced at annexure-'b' dated 30th december 1993, exempted with immediate effect the tax under the kst act in respect of sale of food and drinks by new tourism units situated in the places specified in the said notification i.e. ..... on the other hand, as could be seen from notifications vide annexures-'c' 'c-l' and 'c-2' issued under section 5(2) of the kvat act, the industrial unit is eligible for tax exemption on the sale of goods manufactured by it under the notification issued by the government under the provisions of the kst act. ..... fd 56 csl 2005 (1) reads thus :in exercise of the powers conferred by sub-section (2) of section 5 of the karnataka value added tax act, 2003 (karnataka act no. ..... the said notifications are issued under the provisions of section 5(2) of kvat act and relevant portion of the notification bearing no. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR987
..... 20-c which is as follows:20-c(1) procedure and conditions for deferred payment of tax or exemption of tax for new industry:-where a new industrial unit referred to in section 19-c is eligible for specified tax incentive with reference to the investment made in fixed assets, the extent of such incentive shall be arrived at, on the basis of the following:(c) aggregate amount of tax at the rate of four percent or the rate applicable under the karnataka sales tax act, 1957, whichever is lower on the sale price of the goods transported by the eligible new industrial ..... unit to its own place of business or to the place of business of its agent at any place within india but outside the state of karnataka for sale ..... in all these cases petitioners are the assessees under the karnataka sales tax act (for short 'kst act') and central sales tax act (for short 'cst act').3. ..... in each assessment year, the taxable sales coming under the purview of the kst act, 1957 and taxable sales coming under the purview of the cst act, 1957 and the amount of tax payable thereon was computed. .....
Tag this Judgment!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 ..... that the reliance placed by the high court on builders' case was misplaced, and quashed the assessment orders and demand notices, holding that unless there is a sale and purchase of goods, either in fact or deemed, and such sale is primarily intended and not incidental to the contract, the state cannot impose sale tax on a works contract simplicitor in the guise of expanded definition found in the article 366(29a)(b) of the constitution read with section 2(n) of the mp sales tax act. ..... in their work, there is a transfer of property in goods and therefore to that extent the job done by the appellants would be works contracts as contemplated under article 366(29a)(b) of the constitution of india and as incorporated in the section 2(n) of the mp sales tax act defining 'sale'. ..... of property in goods (whether a goods or in some other form) involved in the execution of works contracts - notwithstanding anything contained in sub-section (1) or sub-section (3) or sub-section (3-c) of section 5, but subject to sub-section (4), (5) or (6) of the said section, every dealer shall pay for each year, a tax under this act on his taxable turnover of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract mentioned in column (2) of the sixth schedule at the rates specified in the corresponding entries in .....
Tag this Judgment!