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M/s Ghodawat Industries Industries (india) Pvt Ltd Vs. Additional Chie ...

Court : Karnataka Dharwad

..... charging section: section 3 of the karnataka tax on entry of goods act, 1979 provides for levy of entry tax on any notified goods listed in the first schedule of the said act, on entry into a local area for consumption, use or sale therein at the notified rates on the value of goods ..... petitioner/company is that respondent no.5, on instructions and assignment by joint commissioner of commercial tax, inspected the petitioner s premises and while reversing the original assessment order has come to the conclusion 10 that the entry tax paid by the petitioner company on the stock transfer value was not in compliance with the provisions of the karnataka tax on entry of goods act, 1979(for short kteg act ). ..... to r4) this writ petition is filed under articles226& 227 of the constitution of india praying to declare and hold that the words "prevailing market price of such goods into local area" in the definition of "value of the goods" in section2a) (8-a) of karnataka tax on entry of goods act, 1979, is un-constitutional, and is beyond the competence of the state legislature under entry no.52 of list ii of seventh schedule to constitution of india, as far as the petitioner is concerned and etc. ..... the clarifications issued by the 1 air1981sc46312 government of karnataka relating to stock transfer and the entry tax payable on the stock transfer value.7. ..... petitioner is a company registered under the companies act, 1956 and is engaged in the business of manufacture and sale of pan masala containing .....

M/s Ghodawat Pan Masala Products (india) Pvt Ltd Vs. Additional Chief ...

Court : Karnataka Dharwad

..... charging section: section 3 of the karnataka tax on entry of goods act, 1979 provides for levy of entry tax on any notified goods listed in the first schedule of the said act, on entry into a local area for consumption, use or sale therein at the notified rates on the value of goods ..... petitioner/company is that respondent no.5, on instructions and assignment by joint commissioner of commercial tax, inspected the petitioner s premises and while reversing the original assessment order has come to the conclusion 10 that the entry tax paid by the petitioner company on the stock transfer value was not in compliance with the provisions of the karnataka tax on entry of goods act, 1979(for short kteg act ). ..... to r4) this writ petition is filed under articles226& 227 of the constitution of india praying to declare and hold that the words "prevailing market price of such goods into local area" in the definition of "value of the goods" in section2a) (8-a) of karnataka tax on entry of goods act, 1979, is un-constitutional, and is beyond the competence of the state legislature under entry no.52 of list ii of seventh schedule to constitution of india, as far as the petitioner is concerned and etc. ..... the clarifications issued by the 1 air1981sc46312 government of karnataka relating to stock transfer and the entry tax payable on the stock transfer value.7. ..... petitioner is a company registered under the companies act, 1956 and is engaged in the business of manufacture and sale of pan masala containing .....

M/s. Ghodawat Industries (india) Pvt Ltd Vs. Additional Chief Secretar ...

Court : Karnataka Dharwad

..... charging section: section 3 of the karnataka tax on entry of goods act, 1979 provides for levy of entry tax on any notified goods listed in the first schedule of the said act, on entry into a local area for consumption, use or sale therein at the notified rates on the value of goods ..... petitioner/company is that respondent no.5, on instructions and assignment by joint commissioner of commercial tax, inspected the petitioner s premises and while reversing the original assessment order has come to the conclusion 10 that the entry tax paid by the petitioner company on the stock transfer value was not in compliance with the provisions of the karnataka tax on entry of goods act, 1979(for short kteg act ). ..... to r4) this writ petition is filed under articles226& 227 of the constitution of india praying to declare and hold that the words "prevailing market price of such goods into local area" in the definition of "value of the goods" in section2a) (8-a) of karnataka tax on entry of goods act, 1979, is un-constitutional, and is beyond the competence of the state legislature under entry no.52 of list ii of seventh schedule to constitution of india, as far as the petitioner is concerned and etc. ..... the clarifications issued by the 1 air1981sc46312 government of karnataka relating to stock transfer and the entry tax payable on the stock transfer value.7. ..... petitioner is a company registered under the companies act, 1956 and is engaged in the business of manufacture and sale of pan masala containing .....

M/s Ghodawat Industries (india) Pvt. Ltd., Vs. Additional Chief Secret ...

Court : Karnataka Dharwad

..... charging section: section 3 of the karnataka tax on entry of goods act, 1979 provides for levy of entry tax on any notified goods listed in the first schedule of the said act, on entry into a local area for consumption, use or sale therein at the notified rates on the value of goods ..... petitioner/company is that respondent no.5, on instructions and assignment by joint commissioner of commercial tax, inspected the petitioner s premises and while reversing the original assessment order has come to the conclusion 10 that the entry tax paid by the petitioner company on the stock transfer value was not in compliance with the provisions of the karnataka tax on entry of goods act, 1979(for short kteg act ). ..... to r4) this writ petition is filed under articles226& 227 of the constitution of india praying to declare and hold that the words "prevailing market price of such goods into local area" in the definition of "value of the goods" in section2a) (8-a) of karnataka tax on entry of goods act, 1979, is un-constitutional, and is beyond the competence of the state legislature under entry no.52 of list ii of seventh schedule to constitution of india, as far as the petitioner is concerned and etc. ..... the clarifications issued by the 1 air1981sc46312 government of karnataka relating to stock transfer and the entry tax payable on the stock transfer value.7. ..... petitioner is a company registered under the companies act, 1956 and is engaged in the business of manufacture and sale of pan masala containing .....

Associated Cement Companies Limited Vs. the State of Karnataka Represe ...

Court : Karnataka

Reported in : ILR2006KAR1446; (2008)11VST811(Karn)

..... and payment of advance tax.section 11-a of the act authorises the state government to exempt or reduce tax, if in its opinion it is necessary to do so in public interest, by issuing a notification, subject to such restrictions and conditions and for such period as may be specified in the notification either prospectively or retrospectively the tax payable under the act, by any specified class of persons or class of dealers or in respect of any goods or class of goods or on entry of all or any goods or class of goods into any specified local area.part iii of karnataka tax on entry of goods rules, 1979, prescribes the manner and ..... hansa corporation : [1981]1scr823 , wherein the court has observed, that the taxing event under the act is the entry of scheduled goods into local area at the instance of a dealer and the volume or quantum of business of the dealer is not at all relevant. ..... therefore, in a situation like this, the only view that could be taken is, that by issuing the corrigendum, the state government for the first time has granted exemption from payment of entry tax to the petitioner's industrial unit when it brings or causes to be brought into local area the machinery, equipment etc. .....

Dhanvantari Botanicals Pvt. Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : (2007)10VST33(Karn)

..... the relevant portion of the notification dated 30.11.2001 reads thus:in exerciseof the powers conferred by section 11-a of the karnataka tax on entry of goods act, 1979 (karnataka act 27 of 1979), the government of karnataka being of the opinion that it is necessary in public interest so to do, hereby reduces the tax payable by one hundredpercent export oriented units under the said act to nil' on raw materials, components, packing materials, consumables (excluding petroleum products like petrol, diesel ..... the issuance of the notification vide annexure-b by the state government is in exercise of the powers conferred under section 11-a of the karnataka tax on entry of goods act 1979. ..... any notification issued by the government in exercise of the powers of section 11-a of the karnataka tax on entry of goods act, if it is found to be repugnant to the industrial policy declared in a government resolution, then the notification must be held to be bad to that extent.clause 4 of the new industrial policy, 2001 reads thus:4 ..... the issuance of notification under section 11-a of the karnataka tax on entry of goods act will be issued by the state government to carry out the objectives and policy decisions taken in the industrial policy itself ..... exemption from payment of entry tax and sales tax payable on purchase of raw materials, components, packing materials, consumable, capital goods, spares, material handling equipment, intermediates, semi-finished goods and sub-assemblies from a registered .....

M.M.S. Exports (P) Ltd. Vs. the Addl. Commissioner of Commercial Taxes ...

Court : Karnataka

Reported in : ILR2005KAR5132; (2007)6VST728(Karn)

..... was, whether 'sewing machine' could be subjected to entry tax and brought under entry 7 of the schedule to karnataka tax on entry of goods in to local areas for consumption, use or sale therein act, 1979?entry 7 of the schedule was as under:'industrial machinery and ..... it had not disclosed its purchase of sewing machines imported in its annual returns, but when the error was pointed out by the authority who had inspected the business premises of the assessee, it has paid the entire tax under the act, even before the completion of assessment proceedings on the promise held out by those authorities that minimum penalty would be levied while concluding the assessment. ..... section 5(4) of the kteg act, the primary contention canvassed by the assessee was, that the assessing authority in the assessment order passed, has not pointed out any omissions or commissions said to have been committed by the assessee in the books of accounts maintained by the assessee in its regular course of its business nor has given out any details about the willful non disclosure of the turnover which was liable to tax under entry tax act ..... the petitioner is carrying on its business activities on a plot allotted by karnataka industrial area development board and therefore would not come within the meaning of the expression 'local area' as defined under section 2(5) of the act and accordingly charging provisions are not attracted even assuming the 'sewing machines' would fall under entry 'machinery' (all kinds) as .....

Syndicate Bank Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : [2000]119STC155(Kar)

..... 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 under :4-b. ..... 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 allowed accordingly. ..... the jurisdiction of the state legislature for bringing the karnataka tax on entry of goods act, 1979 emanates from entry 52 of list ii of the seventh schedule to the constitution of india. ..... 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 with. ..... bihar chamber of commerce [1996] 103 stc 1 (sc) ,1996) 9 scc 136 as relied by the learned government advocate it was found that on motor vehicles, tobacco products, indian-made foreign liquor, vegetable and hydrogenated oils, cements, entry tax is levied and collected by giving credit of the sales tax payable on the sale of such goods which means that no additional burden is created on the dealer by the impugned levy.even in arun manikchand shah v. .....

Ranganatha Industries (Since Dissolved) Rep. by Its Ex-proprietor Vs. ...

Court : Karnataka

Reported in : ILR2005KAR1054

..... under section 16 of the karnataka tax on entry of goods act, 1979 (hereinafter referred to as 'the act'), the appellant has called in question the correctness of the order dated 27th june 1994, passed by the joint commissioner of commercial taxes ..... as noticed by us earlier, section 3 of the act provides for levy and collection of tax on entry of any goods specified in the first schedule into the local area for consumption, ..... of 1993 with effect from 9th november 1992, the joint commissioner who had passed the impugned order could not have exercised his revisional power under section 15 of the act, firstly for the reason that the assessing authority had followed the order passed by the additional commissioner who is higher in rank to the joint ..... separate commercial commodity comes into existence or emerges from the production or manufacture, it becomes a separate taxable entity or goods for the purpose of sales tax and the word 'manufacture' has got various shades of meanings and there may be a manufacture of a complicated object like the super constellation or there might be manufacture of a simple object like a toy kit and etc. ..... tax on entry of any goods specified in the first schedule into a local area for consumption, use or sale therein at such rates not exceeding 5 per cent of the value of the goods as may be specified etc ..... etc ..... out of the rice bran involves manufacturing process, he referred to us the decisions of the supreme court in the case of devi das gopal krishnan etc. v. .....

Medinova Diagnostic Services Vs. the Commercial Tax Officer

Court : Karnataka

Reported in : ILR1998KAR2069

..... ,notice dated 7.11.1989 was issued to the petitioner under section 23 of the karnataka tax on entry of goods act, 1979, in respect of purchase of x-ray unit from outside india, for liability under the act. ..... or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer.under clause 2(k) of the karnataka sales tax act, 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, remuneration, or other valuable consideration.definition of works contract under clause 2(a)(8-a) of the karnataka tax on entry of goods act is as under:-'works contract' means any agreement ..... the exemptions which has been provided under section 28 of the karnataka tax on entry of goods act, as it was existing at the relevant time gives the exemptions to such persons who are dealers under the karnataka sales tax act. ..... 17.11.1989 issued by the deputy commissioner of commercial taxes, it was found that the contract of x-ray photos is a works contract and under section 2(viii) a person who is engaged in the business of transfer of property in goods . ..... , bio chemistry, clinical pathology, micro-biology, etc. .....