Court : Karnataka
Reported in : ILR1998KAR866
..... anything contained in this act or any other law, where any dealer or person prefers claim under sub-section (3) of section 3 that he is not liable to pay tax under this act in respect of any goods on which tax is leviable, such dealer or person shall be deemed to be the dealer or person liable to tax under this act, unless he proves that in respect of such goods tax under this act has already been paid or has become payable or that tax under the karnataka tax on luxuries act, 1979 (karnataka act 22 of 1979) has already been ..... ' (b) sub-sections (1) and (2) of section 3 of the act, prior to the amendment by means of act 15 of 1992, read as hereunder : '(1) there shall be levied and collected a tax on entry of the scheduled goods into a local area for consumption, use or sale therein at such rate not exceeding two per cent ad valorem and from such date as may be specified, whether prospectively or ..... referring to section 28a of the act where the burden is placed on the assessee to show that any transaction of a dealer in any of the scheduled goods, is not liable to tax, is on him, has held that the petitioner has failed to discharge the said burden. ..... in so far as the contention of sri prasad that the lathe machines, in respect of which the petitioner has been assessed for payment of entry tax, were not brought within the local area is concerned, it is relevant to point out that the assessing authority as well as the first appellate authority ..... burden of proof ..... any documentary proof to the .....
Tag this Judgment!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 ..... , the statement requires to be filed accompanied by proof of payment of full amount of tax payable on the basis of total value of the goods liable to tax during the month to which the statement relates.rule 9 of the rules provides for filing of annual returns by a dealer registered under the act, so as to reach the assessing authority within thirty days after close of the year to which the return relates along with the proof of payment of full amount of tax payable for the year on the ..... sub-section (2) of section 5 of the act mandates that before any dealer submits any return under sub-section (1), he shall in the prescribed manner pay in advance the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 7 of the act and shall furnish along with the return satisfactory proof of the payment of such tax. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR5132; (2007)6VST728(Karn)
..... the issue before this court 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 parts and accessories thereof'12. ..... firstly, 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 provided in the government notification dated 23.9.1998. ..... and further, in estimating turnover without assigning any reasons whatsoever.in the appeal filed against the order passed by the assessing authority under sections 5(4) and 5(5) of the kteg act, the appellant had contended, that it is a new industrial unit having financial difficulties and since it was debatable issue as to the levy of tax on the purchase of sewing machines by an export oriented industrial unit, it had not disclosed its purchase of sewing machines imported in its annual returns .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR1054
..... in this appeal filed 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 (administration), gulbarga division, gulbarga.2. ..... 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, use or sale therein at the rates specified in the schedule. ..... it provides for levy and collection of 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. ..... , manufacturing or processing in the proviso to sub-section (2) of section 4 and sub-section (5) thereof and the expression edible oils produced' in entry 57 of schedule -b to the act and a contention is raised that the act itself makes a distinction between manufacturing and processing and manufacturing and production and, therefore, oil is not manufactured but only produced from oil seeds. ..... entry 16-b is one of the items in respect of which entry tax is made leviable as provided under section 3 of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1998KAR2069
..... 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. ..... 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. ..... section 3 of the karnataka tax on entry of goods act is the charging section creative change when the scheduled goods are brought into local area for consumption, use or sale ..... section 28 of the karnataka tax on entry of goods act as it was at the relevant time provided that nothing in this act shall apply to persons who are not dealers in the scheduled goods ..... section 4 also fixes the liability for registration on dealers who buys or receives scheduled goods and who are doing business in local areas from the perusal of the karnataka entry tax act as well as the karnataka sales tax act, it is evident that a person can be made liable for payment of entry tax if he is a dealer and is involved in carrying out the works ..... i have considered over the matter.section 5-b of the karnataka sales tax act, 1957 provides for levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts, mentioned in column (2) of the sixth schedule at the rates specified in the corresponding entries in column (3) of the said .....
Tag this Judgment!Court : Karnataka
Reported in : 2007(3)MPHT69; 2007(4)AIRKarR163
..... considering the representations of the trade and industry and other tax payers that levy of octroi was obstructing free movement of traffic and its implementation was not uniform throughout the state from 1979, in lieu of octroi, the state had introduced entry tax under the karnataka tax entry of goods act, 1979 ..... . under the karnataka special tax on entry of goods act 2004, the tax is payable in respect of the goods brought into a local area by all persons ( ..... petitioners are all persons who come within the definition of 'assessee' as defined under section 2(1)(a) of the karnataka special tax on entry of certain goods act, 2004 [karnataka act no. ..... the levy under section 3 of the act so that ultimately such persons in reality do not have any additional tax burden and in the alternative it is also contended that the allegation of discrimination cannot be decided in the light of the effect of the provisions of this act alone, but when examined in the light of the combined effect of the provisions of the present act with the kst act, the resultant situation is that there is no material difference in the tax burden on the imported goods and the ..... while a little surplus is not frowned upon by the courts to take out the levy from the description of a compensatory levy, there should be proof of expenditure to be incurred for providing exclusive service or exclusive benefit to the tax payers to be proportionate to the revenue generated from this class of tax payers receiving the service/benefit.43 .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2007KAR5227; (2009)20VST27(Karn)
..... this revision petition is filed by the assesses under section 15a of the karnataka tax on entry of goods act, 1979 (hereinafter referred to as 'kteg act' for short), being aggrieved by the order of the karnataka appellate tribunal, bangalore in sta no. ..... the tax levied under sub-section (1) shall be paid by every registered dealer or a dealer liable to get himself registered under this act [or the central government or a state government other than the state government of karnataka} who brings or causes to be brought into a local area the goods whether on his own account or on account of his principal or any other person or who takes delivery or is entitled to take delivery of such goods on its entry into a local area.explanation: where the goods are taken delivery ..... within its premises, we are of the opinion that sub-section (2) of section 3 of the act and the explanation thereto does not attract the petitioner to pay tax since he has not caused any entry of goods to the local area. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2004KAR4866; (2008)11VST64(Karn)
..... section 3 of the karnataka tax on entry of goods act, 1979, (hereinafter for the sake of brevity referred to as 'kteg act' ) is the charging section. ..... but where there is no such statutory provision authorizing him in that behalf, the tax does form the part of the consideration when he includes it in the price and realizes it from the purchasers.in the present case, section 3(1) of the kteg act is the charging section and it authorises the levy of tax on entry of goods into the local area for consumption, use or sale therein. ..... of tax or purporting to be by way of tax and a registered dealer not to collect any amount by way of tax or purporting to be by way of tax at a rate or rates not exceeding the rate or rates specified in the notification issued under section 3 of the act.sub-section (2) of section 3a of the kteg act, prohibits a dealer from collecting any amount by way of tax or purporting to be by way of tax in respect of the entry of any goods on which no tax is payable under the act.section 3b of the kteg act authorises the assessing authority under the act to levy penalty, if any person contravenes the provisions of section 3a of the act.11. ..... 50 and 51/ 2000 by placing heavy reliance on section 3a of the karnataka entry tax act, submit that the dealer is authorised to collect tax as an agent of the state government and therefore, the entry tax so collected from the purchasers would not form part and parcel of the sale price for the goods sold by the assesses-dealers. .....
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