Judgment Search Results Home > Cases Phrase: karnataka tax on entry of goods act 1979 section 11 tax payable on transfer of business etc Court: mumbai Page 1 of about 42 results (0.187 seconds)

State of Maharashtra Vs. Official Liquidator of Reliance Heat Transfer ...

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. ..... the first is on the basis of dues payable by the company in liquidation under the provisions of the karnataka tax on entry of goods act, 1979. ..... a dealer under this act is a tax or interest or penalty payable under the general sales tax law of the state ; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state ; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any ..... payment of tax and deferred payment of tax, etc.--. . . ..... on the other hand, counsel for the secured creditors of the company in liquidation contend that it is well settled that the state is not entitled to recover its dues under the provisions, such as, the bombay sales tax act, the central sales tax act, etc. .....

Jaika Automobiles Pvt. Ltd. Nagpur and Another Vs. State of Maharashtr ...

Court : Mumbai

Reported in : AIR1993Bom87

..... lead seems to have been taken in the matter by the state of karnataka by making the karnataka tax on entry of goods into local areas for consumption, use or sale therein act, 1979. ..... sugarcane cess act, as invalid being beyond entry 52 since it taxed an entry of goods in the factory premises, the minority judgment, while concurring with the majority view on the expression 'local area' held that section 3 was invalid only so far as it seeks to levy tax on entry of goods in the factory premises from the same local area in which they are situate. ..... (2) the tax shall be payable and paid by an importer within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle under the motor vehicleswhichever is earlier in, the manner laid down under section 10 of this act. ..... such reduction in tax rates by the neighbouring states have resulted in diversion of trade to those areas and the manufacturers of motor vehicles in maharashtra, for want of market, had to resort to branch transfers to these areas and cater to the needs of consumers in maharashtra, from those areas. ..... other expressionsdefined are, 'accessories', 'entry of motorvehicle into a local area', 'importer', 'purchase value' etc.5. ..... the validity of the tax was challenged on several grounds, such as, want of legislative competence with reference to entry 52, list ii, violation of article 301 etc. .....

Jaika Automobiles (Private) Limited and Another Vs. State of Maharasht ...

Court : Mumbai

Reported in : 1992(2)MhLj1658

..... lead seems to have been taken in the matter by the state of karnataka by making the karnataka tax on entry of goods into local areas for consumption, use or sale therein act, 1979. ..... sugarcane cess act, as invalid being beyond entry 52 since it taxed on entry of goods in the factory premises, the minority judgment, while concurring with the majority view on the expression 'local area' held that section 3 was invalid only so far as it seeks to levy tax on entry of goods in the factory premises from the same local area in which they are situate. ..... (2) the tax shall be payable and paid by an importer within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle under the motor vehicles act, 1988, whichever is earlier in the manner laid down under section 10 of this act. ..... such reduction in tax rates by the neighbouring states have resulted in diversion of trade to these areas and the manufacturers of motor vehicles in maharashtra, for want of market, had to resort to branch transfers to these areas and cater to the needs of consumers in maharashtra, from those areas. ..... other expressions defined are, 'accessories', 'entry of motor vehicle into a local area', 'importer', 'purchase value', etc. 5. ..... the validity of the tax was challenged on several grounds, such as, want of legislative competence, with reference to entry 52, list ii, violation of article 301, etc. .....

Daimler Chrysler India Pvt. Ltd. Vs. the Union of India, Joint Secreta ...

Court : Mumbai

Reported in : 2004(1)ALLMR594; 2004(175)ELT72(Bom); 2004(1)MhLj813

..... interpretation of the word 'use' in the light and context of taxes of entry of goods into calcutta metropolitan area act, 1972 (the 'act of 1972' for short) was required to be considered. ..... which have been out of customs control for the period mentioned therein, the details of which are as under :length of period between of clearance for home consumption and the date when the goods are placed under customs control for export.percentage of import duty to be paid as drawback .not more than 6 months85%more than 6 months but not more than 12 months70%more than 12 months but not more ..... the tribunal held that for the purposes of sections 6 and 19, a demonstration for promoting business interests without charging any fees for such demonstration could not be treated as 'use ..... shri rana, learned counsel for the revenue, rightly placed reliance upon the judgment of the karnataka high court in millipore (india) (supra); wherein the said court has observed as under:'there is a difference between display and demonstration ..... of india : 1999ecr465(karnataka) , wherein the karnataka high court held that exhibition or demonstration of the machinery amounts to its use within the meaning of section 74(2) of the act. ..... once, the machinery is operate, may be for a shorter time for demonstration or exhibition to show its performance etc,, the machinery is used. ..... jafarabad municipality 1979 scc 56 to contend that the car only be said to have been used, if it is used for the purpose for which it was intended .....

Tomas Cook (India) Limited Vs. the Dy./Jt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)103ITD119(Mum.)

..... prakash (supra) took the same view as it is apparent from the following observations: thus, there having existed at the time of the enactment of the government of india act, 1935, a well-defined and well-established distinction between a sale and an expression, "sale of goods" in entry 48 in the sense in which it was used in legislation both in england and india and to hold that it authorises the imposition of a tax only when there is a completed sale involving transfer of title.in the case of cit v. ..... if we have a bare look at the provisions of section 80 hhd(3)(b), we find that the legislature has used the words" receipts of the business unlike the turnover of business in section 80hhc(3)". ..... in that case, the hon'ble high court of karnataka made reference to an english decision in which it has been held that the us dollars held by a british company constituted commodity. ..... 1,45,195/- being 50% of the expenses in the nature of business lunches, tea, coffee, snacks, etc.we have already dealt this issue in earlier part of the order.following the same, the order of the learned cit (a) is upheld.29. ..... 4,?0,000/- being incentive payable to taj group of hotels. .....

The Commissioner of Sales Tax. Vs. M/S.Dev Enterprises Limited.

Court : Mumbai

..... be applied only as a matter of last resort, once it is concluded that a specific entry in the schedule is not attracted; (vi) entries under the central excise tariff act unless adopted or referred to in the schedule appended to the maharashtra value added tax act, cannot be blindly applied for considering the scope and meaning of the entries under the maharashtra vat act; (vi) there is no material on record to indicate that the product in dispute is commercially known in the trade as anything other than ..... the karnataka high court considered the provisions of a similar entry in the state value added tax act, 2003 in preston ..... those certificates have certified the product as plastic footwear only and with specific reference to the definition contained in note-3 of section xii of chapter 64 to the central excise tariff; (iv) the scheme of the central excise tariff and customs tariff is based on the international harmonized system of nomenclature (hsn) and the ..... since in the case of the very assessee for a subsequent assessment year, the tribunal had allowed the appeal of the assessee following its decision in the case of blow plast and the goods were identical, reference had been made to the material referred to in the judgment in blow plast. ..... in the business of the import and sale of footwear at pune and is registered under the maharashtra value added tax act, 2002. ..... its certificate dated 15 june 2009 states that the weight of elastic, thread, knitted fabric, sponge material etc. .....

M/s. Raj Shipping and Another Vs. The State of Maharashtra, Through th ...

Court : Mumbai

..... inside the state in accordance with the principles formulated in section 4 of the central sales tax act, 1956 (74 of 1956); (b) (i) the transfer of property in any goods, otherwise than in pursuance of a contract, for cash, deferred payment or other valuable consideration; (ii) the transfer of property in goods (whether as goods or in some other form) involved in the execution ..... may, by notification in the official gazette, provide for exemption from the payment of full or part of the tax payable, (a) on the sales of motor spirits and petroleum products made by an oil company to another oil ..... business; (ii) any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure of concern shall be deemed to be a transaction comprised in business; (iii) sale or purchase of any goods, the price of which would be credited or, as the case may be, debited to the profit and loss account of the business under the double entry system of accounting shall be deemed to be transactions comprised in business ..... that the tug in question was in the state of karnataka, though in territorial waters which forms the territory of the state, the question as to whether there was transfer of right to use the tug being one of fact ..... tax, it is not necessary that the sale or purchase should take place within the territorial limits of the state in the sense that all the ingredients of sale like the agreement to sell, the passing of title, delivery of goods etc .....

M/S. Ashok Leyland Ltd. Vs. Commissioner of Customs (import), N.Sheva

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... bus (chassis manufactured by ashok leyland limited, hosur plant 1, india and bus body with hispacold a/c to be built by irizar s coop, (spain) chassis being sent for body building purpose and return (re-import) when the goods were imported they were examined and the examination revealed the following:- inspected lot of two buses examined all checked description quality, verified chassis no. ..... [2010] 36 vst 1 (sc) wherein the interpretation of section 5(3) of the central sales tax act was considered by the apex court and it was held that ..... appraiser ar for the revenue submits that as far as the customs duty is concerned, the goods have to be assessed as presented and in the case under consideration the goods as presented before the customs were fully built buses, while what was exported was only chassis fitted with ..... phrase sale in the course of export comprises in itself three essentials: (i) that there must be a sale; (ii) that goods must actually be exported; and (iii) that the sale must be a part and parcel of the export. 4. ..... issue before the court was the meaning of the phrase sale in the course of export and the hon'ble supreme court held that said phrase comprises of (i) that there must be a sale; (ii) that goods must actually be exported; (iii) that the sale must be a part and parcel of the export. ..... also relies on the judgment of the apex court in state of karnataka vs. ..... bill of entry forwarded to group for necessary action please. ..... appellant, filed a bill of entry no. .....

Commercial Corporation of India Ltd. Vs. Income-tax Officer and Others

Court : Mumbai

Reported in : [1993]201ITR348(Bom)

..... section 4(2) of the income-tax act and it cannot be denied that, in respect of income chargeable under sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any of provisions of the act ..... is nothing but refund of the amount which is lying undisbursed in the hands of the government because the prize winning lottery ticket had not been sold and, therefore, section 194b cannot be invoked and, lastly, concludes saying that there must be a transfer of property in goods which is totally absent in the agreement and the agreement is nothing but an agreement of agency. 69. ..... public accounts committee pointed out certain lapses in the matter of avoidance, underassessment and short levy of tax in lottery business resulting in substantial loss to the national exchequer and the said report reveals that the public accounts ..... was whether winning from a lottery was income and the word 'income' in entry 82 of the union list has a very wide connotation and included every kind ..... cit : [1991]189itr698(kar) , a division bench of the karnataka high court was concerned with a case of deduction under section 80tt, as it stood then, upon the sale of a lottery ticket and the seller received bonus/commission, as one of the tickets sold by him had won ..... is that no deduction in respect of any expenditure or allowance in connection with income by way of winnings from lotteries, crossword puzzles, races including horse races, card games, etc. .....

Empire Dyeing and Manufacturing Company Limited Vs. the State of Mahar ...

Court : Mumbai

Reported in : [1977]40STC1(Bom)

..... form c to the central sales tax (registration and turnover) rules, 1957, for processing of cotton fabrics belonging to others who ultimately sold such cotton fabrics would amount to failure to make use of the goods for any purposes mentioned in section 8(3)(b) of the central sales tax act, 1956 (4) whether, on a true and correct construction of section 8(3)(b) of the central sales tax act, 1956, the tribunal was ..... as follows : ''sale', with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or for deferred payment or for any ..... tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-state trade or commerce not falling within sub-section (1) - (a) in the case of declared goods, shall be calculated at the rate applicable to the sale or purchase of such goods inside the appropriate state; and (b) in the case of goods other than declared goods, shall be calculated at the rate of ten per cent, or at the rate applicable to the sale or purchase of such goods ..... the high court of karnataka held that under clause (b) of sub-section (3) of section 8 of the central act the words 'for sale' clearly connoted that the goods so processed must belong ..... section 2 of the central act at the relevant time a 'dealer' meant 'any person who carried on the business of buying or selling goods' and included a government which carried on such business .....