Court : Karnataka
Reported in : ILR2001KAR4942; [2001]124STC704(Kar)
..... the petitioner is proceeded against in a proceeding under section 13(3)(b) of the karnataka sales tax act, 1957, for recovery of arrears of sales tax. ..... , as he then was, speaking for the bench, held that, it would be necessary to afford an opportunity to the petitioner-assesses to make his submission, before any further action is taken by the learned magistrate in the proceeding concerned under section 13(3)(b) of the karnataka sales tax act, 1957. ..... deputy commissioner of commercial taxes (criminal revision petition no. ..... commercial tax officer (s.t.r.p. no. ..... commercial tax officer (s.t.r.p. no. ..... commercial tax officer, mysore circle), has found that no notice is necessary. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2005(1)SC16; 2005(1)KLT327(SC); (2005)2SCC129; [2005]139STC329(SC)
..... ' which is also primary evidence of the said document by virtue of the principles enshrined in section 62 of the evidence act, 1872, the same should be accepted as complete compliance of the requirement under rule 12(1) of the central sales tax (registration and turnover) rules, 1957 (central rules) and rule 6(b)(ii) of the central sales tax (karnataka) rules 1958 (state rules) for levy of tax @ 4% under sub-section(1) and (4) of section 8 of the central sales tax act, 1956 (central act).2) in any event, filing of the 'original' portion of the c form is not mandatory, but ..... directory; and, filing 'duplicate' part thereof is sufficient compliance for levy of lower rate of tax under rule 12 (1) central rules read with rule ..... even otherwise, in our view, it is a pure question of law as to the proper interpretation of the provisions of section 8 of the central sales tax act and the provisions of rule 12 of the central sales tax (registration and turnover) rules, 1957 and rule 6(b)(ii) of the central sales tax (karnataka) rules, 1957. .....
Tag this Judgment!Court : Mumbai
Reported in : [2004]120CompCas648(Bom); (2004)2CompLJ317(Bom); [2004]53SCL158(Bom)
..... by virtue of sub-section (3) of section 13 of the karnataka sales tax act, 1957, or sub-section (4) of section 8 of the karnataka tax on entry of goods act, 1979, the dues to be recovered under the respective acts are to be treated as if it were an arrear of land revenue. ..... provisions relating to offences, charging or payment of interest and penalties (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence) of the bombay sales tax act, shall mutatis mutandis, apply in relation to the assessment, reassessment, collection and the enforcement of payment of the tax required to be collected under this act or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax payable under this act were the tax payable under the bombay sales tax act.' 24. .....
Tag this Judgment!Court : Karnataka
Reported in : 1982(2)KarLJ353; [1983]52STC214(Kar)
..... the impugned assessment orders were challenged before the 2nd respondent, deputy commissioner of commercial taxes, bangalore city division, bangalore, in revision under section 21(2) of the karnataka sales tax act (hereinafter referred to as 'the act') but unsuccessfully. ..... as the bodies were contracted to be built at madurai and that they were actually built at madurai and therefore, the sale to the corporation of the bus bodies caused the movement of the goods from madurai in tamil nadu to bangalore where it was delivered in karnataka rendering the sales in question inter-state sales liable to tax under the central sales tax act by the concerned assessing authorities in tamil nadu and as such, the assessment orders were ab initio without jurisdiction and therefore ..... the asesses company's stand throughout before this court and the revisional authority is that only after the decision in khosla's case : [1979]2scr453 that it came to know that levy of karnataka sales tax was not warranted in regard to the transactions as the same were only subject to payment of central sales tax under the central sales tax act. 24. ..... the second respondent-deputy commissioner by a composite order dismissed the revision petitions on the ground that he had jurisdiction under section 21(2) of the act only in respect of cases where the assessment orders in question were prejudicial to the revenue and not otherwise. .....
Tag this Judgment!Court : Karnataka
Reported in : [2000]119STC155(Kar)
..... state of karnataka [1998] 109 stc 26 (kar), the words 'from any place outside the state for consumption or use' as well as the words 'where such entry is for consumption or use of such goods and where such goods have not suffered tax under the karnataka sales tax act, 1957', were held ultra vires the powers of the state government, keeping in view the provisions of articles 301 and 304 of the constitution.in state of bihar ..... validity of section 4-b of the karnataka tax on entry of goods act, 1979 and notification dated march 31, 1997 issued thereunder have been assailed in these petitions.the provisions of section 4-b of the act are as ..... the provisions of section 4-b of the karnataka tax on entry of goods act, 1979 are directly hit by articles 301 and 304(a) of the constitution of india and are declared ultra vires the constitution.petitions stand ..... motor vehicles are manufactured in the state of karnataka and are moved from the municipal limits of one town to another then the charging provision of section 4-b does not come into operation. ..... anything contained in section 3, there shall be levied and collected a tax on the entry of any motor vehicle into a local area for use or sale therein by an importer which is liable for registration, or assignment of a new registration mark in the state under the motor vehicles act, 1988.2. ..... the levy under the karnataka tax on entry of goods act by section 4-b is of tax and therefore the restrictions imposed by article 404(a) have to be complied .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR475; [2006]144STC33(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.'15. ..... after hearing, we are of the view that the only question that requires for consideration is as to whether section 2(3) and section 5 of the karnataka taxation laws (amendment) act of 2004 has the constitutional approval or not in terms of the material placed before us.13. ..... lab case):i) whether the pronouncement of law in acc, in regard of levy of sales tax on works contract, will prevail over the decision in 'rainbow'.ii) even if the decision in acc prevails over the law declared in rainbow and keshoram, whether the authorities under the act can proceed on the basis that entry 25 of 6th schedule is reinstated or restored to the statute, and subject to tax under section 5b of the act, the turnover relating to transfer of property in goods involved in processing and supplying ..... thus, the activity of the petitioners as regards of 'processing and supplying photographs, photo prints' and the amounts received in connection with the said activity do not fall within the ambit of section 5-b of the act and that it does not attract any tax as these activities do not amount to 'sales; as defined under article 366(29a) of the constitution of india. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR2856
..... appellant filed appeal under section 20 of the karnataka sales tax act, 1957 (hereinafter referred to as 'the act')challenging the levy of turn over tax and also inclusion of discount amount while calculating the total turn over. ..... revisional authority came to the conclusion that under rule 6(4)(a) of the karnataka sales tax rules framed under the act, (for short, 'the rules'), deduction is allowable only when it is a part of turn over and if it does not form part of turn over there is no necessity to have such provision, aggrieved against the aforesaid order of the additional commissioner of commercial taxes, the present appeal has been filed.5. ..... it was held:'under the central sales tax act, the sale price which enters into the computation of the turn over is the consideration for which the goods are sold by the assessee. ..... while considering the point as to whether the trade discount would be included in the taxable turn over for the purpose of assessment under the taxable turn over for the purpose of assessment under the central sales tax act, in deputy commr. ..... the trade discount does not enter into the composition of the sale price, but exists apart from and outside it and prior to it. ..... the trade discount or the cash discount does not enter into the composition of the sale price, but exists apart from and outside it and prior to it. .....
Tag this Judgment!Court : Chennai
Reported in : [2003]132STC378(Mad)
..... [1997] 107 stc 571 that where there is a sale in the state but that sale does not occasion the movement of goods from one state to another and the sale is also a sale in the course of export, such a sale is not entitled to the exemption from payment of purchase tax under section 6 of the karnataka sales tax act. ..... : that,--'...............there was thus no occasion of movement of goods from one state to another and as the sale in the course of export is not entitled to the exemption from payment of purchase tax under section 6 of karnataka sales tax act, the decision of the high court [b.m. ..... : the goods had not been taken out of the state but were exported from a port in karnataka, the question having arisen in the context of claim for purchase tax made under the provisions of the karnataka sales tax act.7. ..... the assessing authority therefore invoked section 7-a of the tamil nadu general sales tax act, 1959, hereinafter referred to as 'the tngst act', and sought to levy purchase tax on the ground that though an export sale had taken place by reason of section 5(3) of the central sales tax act, 1956, the sale by the assessee to those buyers being the penultimate sale and such sale was in tamil nadu, nevertheless, as goods had been despatched to a destination outside the state, section 7-a(1)(c) of the act was attracted as that despatch of the goods was not .....
Tag this Judgment!Court : Karnataka
Reported in : [2001]121STC299(Kar)
..... section 9(2) of the central sales tax act, 1956 read with section 12a of the karnataka sales tax act, 1957. ..... under section 12(4) of the karnataka sales tax act, 1957 and ..... in the said case considered whether the sale of the goods rejected by the insured because of damages in transit and sold by the appellant-insurance company by way of salvage was liable to tax under the karnataka sales tax act and it was held that the activity in salvaging the damaged goods and recovering as much money as possible by sale thereof was 'business' and the appellant was therefore a dealer under the act and the sale in question was taxable. ..... have further levied penalty under the central sales tax or karnataka sales tax acts. ..... turnover under the karnataka sales tax act at rs. ..... the appellant on the sale within the state in addition to levying tax on sale of rep licences and the levy was made both under the karnataka sales tax as well as the central sales tax acts. ..... returns of turnover under the karnataka sales tax as well as central sales tax acts disclosing the total turnover of ..... taxable turnover under the central sales tax act amounting to rs. ..... revenue it was contended that the petitioner in any case admittedly took delivery of the damaged tea powder and after salvaging the same, sold the same to various customers which amounts to a sale attracting levy of tax in the hands of the petitioner irrespective of the fact whether the petitioner has acted on behalf of the insurance company or on their own behalf. .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2001)123STC266Tribunal
..... in the said karnataka sales tax act, 1957 section 11 says that an agent is made liable to pay tax in respect of a sale or purchase made on behalf of any principal. ..... the contention of the principal before the high court was that under section 11 of the karnataka sales tax act, 1957 it is the agent that should be assessed to tax in respect of the sales effected by him on behalf of the principal. ..... the objections of the assessee that he cannot be subjected to tax under the tamil nadu general sales tax act, 1959 because he is a resident of karnataka was overruled.2. ..... section 2(g) of the tamil nadu general sales tax act, 1959 and sub-clause (iii) are as follows : "'dealer' means 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, ..... the matter was taken to the sales tax appellate tribunal and after an elaborate consideration of the rival submissions the sales tax appellate tribunal upheld the assessment made against the principal at karnataka, but deleted the penalty imposed on the assessee. ..... the agent has given the sale bills and declaration in form f to enable the karnataka mill to claim exemption from sales tax. ..... it was contended before a single judge of the karnataka high court, that the agent alone was collecting tax on the sales effected by them and no assessment can be made against the principal. .....
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