Judgment Search Results Home > Cases Phrase: karnataka sales tax act 1957 section 31 composition of offences Page 12 of about 726 results (0.157 seconds)

Alpha Silicones Vs. Assistant Commercial Tax Officer (Recovery), Gulba ...

Court : Karnataka

Reported in : [1990]77STC68(Kar)

..... , was a dealer registered under the karnataka sales tax act, 1957 ('the kst act') for the assessment years, 1977 to 1979, it fell into arrears of tax payable under the act in a sum of rs. ..... but section 15 of the karnataka sales tax act creates a statutory liability on the transferor and the transferee, who are jointly and severally liable to pay any tax or penalty or any other amount payable in respect of the business transferred and remaining unpaid at the ..... the question that arose for consideration by the full bench was : whether under section 15 of the mysore sales tax act, a transferee is liable to pay tax or penalty even though not demanded from the transferor prior to the date of transfer ..... any transfer of the property made by the ksfc in exercise of its powers under sub-section (1) of section 29 of the sfc act, whether by way of lease or sale, vests in the transferee all rights in or to the property transferred as if the transfer had been made by the owner ..... of 1977, disposed of on 15th september, 1978), in which a full bench of this court held that a transferee referred in section 15 of the kst act is liable to pay the tax or penalty that remained unpaid by the dealer on the date of transfer. ..... thus, by the transfer of property made by the ksfc in exercise of its powers under section 29(1) of the sfc act, all rights in or to the property transferred vested in the transferee (petitioner), and for all purposes, the financial corporation is deemed to be the owner of the assets of .....

Master Strips (Pvt.) Ltd. Vs. Deputy Commissioner of Commercial Taxes

Court : Karnataka

Reported in : ILR1995KAR1800

..... motu action of the first respondent was that hot-rolled strips and cold-rolled strips could not be considered as one and the same commodity although enumerated in the same entry of the iv-schedule to the karnataka sales tax act, 1957.5. ..... reference was also made by the learned counsel to section 14 and 15 of the central sales tax act, to show that the goods covered by item-2 accordingly upheld and the petitioner's turnover held exempt from tax.4. ..... nearly two years later the deputy commissioner of commercial taxes, administration sub-division, bangalore-first respondent in this petition, issued a show-cause notice under section 21(4) of the central sales tax act, 1957, calling upon the petitioner to show cause as to why the assessment order passed by the assessing authority should not be set aside and the matter remanded back for a fresh disposal with a view to levy tax on a total turnover of rs. ..... the conversion of hot-rolled to cold-rolled strips does not involve any change in the chemical composition of the strips, which continue to retain their original properties and characteristics. ..... order dated 24th february 1987 in which the petitioner's claim that the conversion of hot-rolled strips into cold-rolled strips involved only reduction of the thickness of strips without any changes in the chemical composition thereof was accepted by the authority concerned. .....

integrated Informatics Private Limited Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : [2005]142STC182(P& H)

..... . in the second case, the supreme court interpreted section 21(2) of the karnataka sales tax act, 1957 and held that the notice issued by the assessing authority without including harvesting charges in taxable turnover was bad for want of application of mind ..... 2,40,000 per set in furtherance of purchase order dated february 27, 1992 amounted to sale within the meaning of section 2(1) of the haryana general sales tax act, 1973 (for short, 'the 1973 act') and the same was rightly assessed to tax is the question which arises for determination in this petition filed for quashing orders dated december 23, 1998 (annexure p5), may 17, 2000 (annexure p7) and february 28, 2002 (annexure p8) passed by the excise and taxation officer (inspection) ..... . in the third case, the learned single judge of this court interpreted section 11-a of the punjab general sales tax act, 1948 and held that when the assessing authority intends to rely on some additional information for reopening the assessment under section 11 of the said act, it is bound to disclose the material to the assessee before taking any action against him ..... . sales tax act, 1948 and held that the assessing authority can take action under that section if there are, in fact, some reasonable grounds for it to believe that whole or any part of the turnover by a dealer had escaped assessment .....

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. ..... by a composition order of assessment and forfeiture of the amount of tax collected, the said sales tax officer held that the sales of uncleared goods and obsolete machinery were casual sales and were not exigible to tax. ..... kolah, the learned counsel for the petitioners, was that mens rea was an essential ingredient of the offence under sub-section (1) of section 37 of the said act and that, this ingredient being absent in the case of the petitioners, the amounts were not liable to be forfeited. ..... (4) no prosecution for an offence under this act shall be instituted in respect of the same facts on which a penalty has been imposed under this section.' 8. ..... any dealer failing to get himself so registered commits an offence under section 63. ..... offences against laws with respect to any to the matters in this list. .....

Arpee Electrical Pvt. Ltd Vs. Finance Secretary and ors.

Court : Karnataka

Reported in : [1993]88STC457(Kar)

..... registered dealer under the karnataka sales tax act, 1957 and also the central sales tax act, 1956. ..... as an incentive for small-scale industries, the government of karnataka issued a notification dated october 16, 1981, providing for the reduction of 50 per cent in the rate of tax or taxes payable under the karnataka sales tax act, on the verification of the goods manufactured by the small-scale industrial unit and sold ..... commercial production between 1st april, 1975 and 31st march, 1981 and were eligible for concessions of refund of sales tax paid on raw materials under various government orders previously issued from time to time, but were not able to avail of such refund in any one or more years, provided that (i) the amount of sales tax concession available to the unit under karnataka sales tax and central sales tax in terms of this notification read with notification no. ..... cso, 79(11) dated 16th october, 1981, together with the amount of tax, if any, already obtained by the unit as refund and/or the amount of tax adjusted/withheld by such unit shall not exceed the overall limits prescribed in this notification, and (ii) such unit relinquishes, in writing, its pending claims, if any, under the earlier government orders with regard to the refund of sales tax paid on the raw materials purchased by it during the period prior to ..... within the category of the units specified in that notification, it sought for concession and refund of the sales tax paid during the period in question. .....

Shaw Wallace and Co. Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1992KAR1494

..... referred for the consideration of the full bench, by a division bench of this court : 'whether a notification issued by the state government in exercise of the power conferred by section 8-a of the karnataka sales tax act, 1957, is impliedly repealed or rendered ineffective when the legislature amends the act and introduces an entry in the schedule to the act, which relates to the class of goods to which exemption is given by the notification ?' 2. ..... basis of the reference are found in the order of reference made by the division bench, which reads thus : 'in this sales tax revision petition, we are concerned with entry 48-a(ii) of the second schedule of the karnataka sales tax act, 1957, which was inserted by act no. ..... ] 36 stc 223, the petitioner, a dealer in dyes, was liable to pay sales tax on the turnover relating to dyes at 6 per cent under entry 97 of the second schedule to the karnataka sales tax act, 1957. ..... relying on section 24 of the karnataka general clauses act, 1899, the petitioner contended that notwithstanding the passing of the karnataka sales tax (amendment) act, 1974, he was liable to pay sales tax in respect of the turnover relating to dyes at 4 per cent only and not at the rate of 8 per cent during the period 1st april, 1974 ..... by a notification dated 10th september, 1970, issued under section 8-a, the state government reduced the rate of tax on dyes to 4 per cent and by the karnataka sales tax (amendment) act, 1974, the rate was enhanced to 8 per cent with effect .....

State of Karnataka Vs. Begees Foods (P.) Ltd. and Another

Court : Karnataka

Reported in : [1993]88STC451(Kar)

..... in so far as they authorise the refund of sales tax on raw materials to new industries and all other government orders previously issued on the subject and in exercise of the powers conferred by section 8a of the karnataka sales tax act, 1957 (karnataka act no. ..... the question raised by the respective parties pertain to section 18 of the karnataka sales tax act, 1957 ('the act' for short). 2. ..... , granting similar concessions under the central sales tax act, 1956, shall be restricted to ten per cent of its total investment in plant and machinery at the time of commencement of its commercial production; and (ii) the unit would, however, be permitted to carry forward the unavailed portion of the concession, if any, from year to year within the said five year period, so however that the total concession in respect of karnataka sales tax and central sales tax available to the unit over the ..... 25 of 1957), the government of karnataka, having considered that it is necessary in the public interest so to do, hereby make a reduction of fifty per cent, with effect from 1st november, 1981, in the rate of tax or taxes payable under the said act, on the turnover of goods manufactured and sold by all new industrial units as defined hereafter, for a period of five years from the respective date of commencement of their commercial production, subject to the following restrictions and conditions, - (i) the total quantum of sales tax concession .....

Mysore Coffee Curing Works Ltd. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : (2008)11VST206(Karn)

..... in developing areas including growth centres, undertaking new industrial investments, for expansion/diversification/modernisation shall be eligible for sales tax exemptions/sales tax deferment--mutatis mutandis as applicable to new industrial units....similarly, the preamble portion of the notification dated september 23, 1993 reads as under:in exercise of the powers conferred by sub-section (1) of section 8a of the karnataka sales tax act, 1957 (karnataka act 25 of 1957), the government of karnataka hereby exempts with immediate effect, the tax payable under the said act, in respect of goods manufactured and sold....6. ..... attention to the definition of tax under section 2(u) of the act to contend that there is no difference between sales tax and purchase tax. ..... a declaration holding that the petitioner is entitled for sales tax concession in terms of the government order annexure a with respect to all taxes payable under the act and not restricted to tax payable in respect of goods manufactured and sold.2. ..... section 8a notification also speaks of sales tax ..... these facts seeks a writ of declaration declaring that the petitioner is entitled to sales tax concession with respect to the tax paid by the petitioner at purchase point on purchase of coffee seeds by the ..... , the effect of clause 5 of the government order would be that the concession of exemption from payment of tax would not be limited only to sales tax but it would be applicable to all taxes payable by the petitioner under the act. .....

Vani Organics Ltd. Vs. Additional Commissioner of Commercial Taxes, Ce ...

Court : Karnataka

Reported in : [1998]111STC368(Kar)

..... fd 239 csl 90(1), dated 19th june, 1991 issued under section 8a of the karnataka sales tax act, 1957 for claiming exemption under that notification shall mutatis mutandis apply to an industrial unit claiming exemption under this notification ..... 239 csl 90(1), dated 19th june, 1991, issued under section 8a, of the karnataka sales tax act, 1957 shall not apply. ..... 239 csl 90(i) dated june 19, 1991 was issued by the state government under section 8a of the karnataka sales tax act, 1957. ..... 239 csl 90(1), dated 19th june, 1991, issued under section 8a of the karnataka sales tax act, 1957. ..... dated february 17, 1994 (annexure g) issued by the general manager of the district industries centre, bidar, it became entitled for 100 per cent tax exemption from tax payable under the karnataka sales tax act, 1957 (in short, 'the kst act') in terms of the notification no. ..... . therefore, as discussed above, though the appellant-company might have been entitled to exemption from sales tax as per section 8a of the kst act under the notification dated june 19, 1991 (annexure e), but it was not entitled to any exemption under the entry tax exemption notification dated march 31, 1993 on entry of raw materials, components, parts, inputs or machineries into the ..... present appeal filed under section 16 of the karnataka tax on entry of goods act, 1979 (in short, 'the entry tax act') is directed against the order dated april 26, 1997 (annexure a) passed by the additional commissioner of commercial taxes, davanageri. .....

Mazgaon Dock Ltd. Vs. State of Karnataka and anr.

Court : Karnataka

..... the assam sales tax act refers to levy and collection of interest and not penalty, on delayed payment of local sales tax.the situation under the karnataka sales tax act, 1957 is that, section 13(2)(ii) clearly prescribes levy of penalty on delayed payment of tax or any other amount due under the act. ..... section 13(2) of the karnataka sales tax act, 1957 uses the word levy of penalty for delayed payment of tax ..... to pay interest is a substantive charge and could be imposed for the default of the tax payable under the karnataka sales tax act, but in respect of dues under the central sales tax act such substantive liability cannot be fixed by invoking the provisions of section 9(2)(a) in the absence of any substantive provision in central sales tax act as held by the apex court in india carbon ltd. v. ..... the provisions of section 13(2) of the karnataka sales tax act are as under :'13(2) if default is made in making payment in accordance with sub-section (1)--(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax (or any other amount due) under this act, and(ii) the person or persons liable to pay the tax (or any other amount due) under this act shall pay a penalty equal to--(a) two ..... in these matters is with regard to levy of interest under section 9(2) of the central sales tax act with the aid of section 13 of the karnataka sales tax act and connected matters. .....