Judgment Search Results Home > Cases Phrase: karnataka tax on entry of goods act 1979 section 28a burden of proof Sorted by: recent Page 1 of about 22 results (0.099 seconds)

Dubeer and Co. Vs. State of Karnataka

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 .....

Chief Commissioner Of Central Goods And Service Tax Vs. M/s Safari Ret ...

Court : Supreme Court of India

..... the expression construction includes re- construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; (e) goods or services or both on which tax has been paid under section 10; (f) goods or services or both received by a non-resident taxable person except on goods imported by him; (fa) goods or services or both received by a taxable person, which are used or civil appeal no.2948 of 2023 etc. ..... for activities relating to his obligations under corporate social responsibility referred to in section 135 of the companies act, 2013 (18 of 2013); (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance with the provisions of section 74 in respect of any period up to financial year 2023-24. ..... under any system of taxation, however, wisely and carefully framed, a disproportionate share of the public burdens would be thrown on certain kinds of property, because they are visible and tangible, while others ..... thus, the decision of a larger bench in the case of karnataka power corporation20 limits the applicability of the decision in the case ..... the constitutional bar in entry 49 of list ii exists only against the levy of gst on land and buildings and not against the grant of itc on movable goods and services used for ..... object of not encroaching upon the state's legislative powers under entry 49 of list ii. .....

Principal Additional Director General Vs. M/s Rajiv Gandhi University ...

Court : Karnataka

..... following effect that the quashment of show cause notice bearing no.22/2018-19 - 39 - wa no.856 of 2022 dated 20.04.2018 at annexure-b to the writ petition no.57941/2018 is set at naught only to the extent: (i) it seeks to levy service tax on the income accruing on account of or attributable to grant, renewal, withdrawal or denial of affiliation/recognition to the institutions concerned and that such income/service would include fee, late fee, fine, penalty and the like; and ..... 22 - wa no.856 of 2022 (c) section 66 of 1994 act provides for charging service tax at 12% of the value of taxable services that were enumerated in the specified clauses of section 65, whereas section 66b inter alia excludes the services specified in the negative list ..... , advocate) this writ appeal is filed under section4of the karnataka high court act praying to i) set aside the impunged order dated2607/2022 passed in wp no.57941/2018 by the learned single judge of this hon ble court and pass such ..... period between 14.05.2016 & 31.03.2017, the educational institutions were granted exemption vide entry 9 of notification no.25/2012 st and exemption notification no.9/2016-st dated - 11 - wa no.856 of 2022 01.03.2016 issued by the central government under section 93 of the act. ..... to note that service tax is a value added tax which in turn is a general tax which applies to all commercial activities involving production of goods and provision of services. ..... the negative list entry in this clause came to be omitted by .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

..... bearing lands within its scope; (iv) in view of the declaration under section 2 of the mmdr act, 1957 made in terms of entry 54 - list i and to the extent of the provisions of the said act, the state legislature is denuded of its powers under enry 50 - list ii; and (v) entry 50 - list ii is a unique entry because it is the only taxation entry in lists i and ii where the taxing power of a state legislature has been subjected to any limitations imposed ..... fixation and collection of dead rent, fines and fees or other charges and the collection of royalties on prospecting licence and mining lease and the provisions of section 25 of the central act authorising the recovery of any tax payable under the central act as arrear of land revenue, clearly shows that the parliament intended that the power to legislate with regard to taxation on mineral rights also should be assumed ..... mineral rich states, namely, andhra pradesh, chhattisgarh, gujarat, jharkhand, karnataka, madhya pradesh, orissa, rajasthan, and west bengal.11 since mineral resources are a shared inheritance of the people, it has always been the imperative of the indian state to ensure equitable distribution of mineral wealth to sub-serve the common good.12 considering the socio-economic importance of mineral resources to economic development, ..... so that the state will not be burdened with the liability of refunding the amount, ..... 1979 scc online guj 23 (gujarat high court held that royalty payable under section 9 was not a tax ..... 1979 ..... 1979 .....

M/s Big Bags Bangalore Pvt Ltd., Vs. State Representative By S R

Court : Karnataka

..... , made the following: order this revision petition by the assessee calls in question the sales tax appellate tribunal's common order dated 23.04.2024 whereby his ia no.1 filed under section 14(5) of the karnataka tax on entry of goods act, 1979, seeking deferment of hearing of the appeals, has been rejected.-. ..... aditya vikram bhat, aga) this crp is filed under section15a of the karnataka tax on entry of good act, against the order dated2304.2024 passed on i.a.no.1 in sta nos. ..... having heard the learned counsel appearing for the parties and having perused the petition papers, we are inclined to grant indulgence in the matter as under and for the following reasons: a) section 14 of the 1979 act provides for appeal to the appellate tribunal in certain circumstances and subject to certain conditions; sub-section (5) mandates that the tribunal shall give an opportunity of hearing to the parties and then pass orders on the appeal. ..... on the facts and in the circumstances of the case whether the hon'ble tribunal is right in not deferring the hearing of the appeals under 1st proviso to section 14(5) of the entry act when the question of law on which the hon'ble tribunal has previously given its decision in the case of m/s. ..... learned counsel appearing for the petitioner- assessee draws our attention to the first proviso to sub- section (5) of section 14 of the 1979 act and submits that admittedly, this court in crp no.15/2016 between pepsi co india holdings pvt. .....

The Excise Commissioner, Karnataka Vs. Mysore Sales International Ltd ...

Court : Supreme Court of India

..... by the appellant and other writ petitions filed by the above parties against the orders dated 17.01.2001 passed by the deputy commissioner of income tax (tds) 1, bengaluru (referred to hereinafter as the assessing officer or the revenue ) under section 206c(6) of the income tax act, 1961 (referred to hereinafter as the income tax act ) for the assessment years 2000-2001, 1999-2000, 1998-1999, 1997-1998, 1996-1997 and 1995-1996 as well as the ..... before we proceed to section 206c of the income tax act, we may have a broad overview of the excise law framework in the state of karnataka relevant for the purpose of the ..... buyer to the account of the buyer or at the time of receipt of such amount from the said buyer in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, collect from the buyer of any goods of the nature specified in column (2) of the table below, a sum equal to the percentage, specified in the corresponding entry in column (3) of the said table, of such amount as income ..... a return filed on a floppy, diskette, magnetic cartridge tape, cd-rom or any other computer readable media as may be specified by the board (hereinafter referred to as the computer media) shall be deemed to be a return for the purposes of sub-section (5a) and the rules made 31 thereunder and shall be admissible in any proceedings thereunder, without further proof of production of the original, as evidence of any contents of the original or of any fact stated therein. .....

Mr. E.d. Prasad Vs. State Of Karnataka

Court : Karnataka

..... us to the difficult question as to the nature and extent of the burden of proof under section 5(1)(e) of the act ..... year 2015, as rightly submitted by the learned counsel for the accused, the government of karnataka has issued a circular mandating the group-d employees to declare their assets and liabilities ..... are documents obtained from rto, water bill, electricity bills, insurance particulars of maruti van, particulars with respect of south indian bank, letter from income tax and other correspondence including brief report of salary of susheela and certified account extract of vijaya bank which are marked in evidence.-. ..... of a government employee has to be declared under the provisions of income tax act and also under the karnataka civil services (conduct) rules, 1966. ..... khc:24244 crl.a no.996 of 2011 the same under rule 23(2) of the karnataka civil services (conduct) rules, 1966 which reads as under:"23.movable, immovable and valuable property: (1) xxxx (a) xxxxx (b) xxxxx (c) xxxxx (d) xxxxx (2) no government servant shall, except with the previous knowledge of the prescribed ..... two wives, kgid loan and payment details, letter given by the executive engineer, buildings division, letter pertaining to nsc, regarding lic premium paid by the accused, details of loan availed by accused from karnataka bank, saraswathipuram branch towards purchase of bajaj chetak scooter. ..... khc:24244 crl.a no.996 of 2011 in the high court of karnataka at bengaluru dated this the28h day of june, 2024 r before the .....

Shri Madhav Aravind Gogte S/o Arvind Gogte Vs. The Income Tax Departme ...

Court : Karnataka Dharwad

..... if any person, being a resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary, at any time during such previous year, or ..... (3) for the purposes of this section, a willful attempt to evade any tax, penalty or interest chargeable or imposable under this act or the payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted ..... 1 in the high court of karnataka dharwad bench dated this the07h day of june, 2024 r before the hon'ble mr. ..... it also puts a disproportionate burden on the honest taxpayers as they have to bear the brunt of higher taxes to make up for the revenue leakage caused by evasion. .....

Smt.dhanashree Ravindra Pandit W/o Ravindra Pandit Vs. The Income Tax ...

Court : Karnataka Dharwad

..... if any person, being a resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary, at any time during such previous year, or ..... (3) for the purposes of this section, a willful attempt to evade any tax, penalty or interest chargeable or imposable under this act or the payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted ..... 1 in the high court of karnataka dharwad bench dated this the07h day of june, 2024 r before the hon'ble mr. ..... it also puts a disproportionate burden on the honest taxpayers as they have to bear the brunt of higher taxes to make up for the revenue leakage caused by evasion. .....

Shri.arvind Balkrishna Gogte S/o Balkrishna Gogte Vs. The Income Tax D ...

Court : Karnataka Dharwad

..... if any person, being a resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary, at any time during such previous year, or ..... (3) for the purposes of this section, a willful attempt to evade any tax, penalty or interest chargeable or imposable under this act or the payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted ..... 1 in the high court of karnataka dharwad bench dated this the07h day of june, 2024 r before the hon'ble mr. ..... it also puts a disproportionate burden on the honest taxpayers as they have to bear the brunt of higher taxes to make up for the revenue leakage caused by evasion. .....