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

Court : Karnataka Dharwad

..... 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 ..... /company challenging the constitutional validity of section 2a(8-a) of the karnataka tax on entry of goods act, 1979 and assailing the assessment notices dated 13.10.2010 and 19.03.2014 issued by respondent no.5 proposing to pass reassessment orders and orders levying penalty for the years spanning from 2002 ..... 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 at annexure-a as far as the petitioner is concerned ..... 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 at annexure-a as far as the petitioner is concerned .....

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

Court : Karnataka Dharwad

..... 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 ..... /company challenging the constitutional validity of section 2a(8-a) of the karnataka tax on entry of goods act, 1979 and assailing the assessment notices dated 13.10.2010 and 19.03.2014 issued by respondent no.5 proposing to pass reassessment orders and orders levying penalty for the years spanning from 2002 ..... 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 at annexure-a as far as the petitioner is concerned ..... 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 at annexure-a as far as the petitioner is concerned .....

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

Court : Karnataka Dharwad

..... 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 ..... /company challenging the constitutional validity of section 2a(8-a) of the karnataka tax on entry of goods act, 1979 and assailing the assessment notices dated 13.10.2010 and 19.03.2014 issued by respondent no.5 proposing to pass reassessment orders and orders levying penalty for the years spanning from 2002 ..... 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 at annexure-a as far as the petitioner is concerned ..... 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 at annexure-a as far as the petitioner is concerned .....

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

Court : Karnataka Dharwad

..... 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 ..... /company challenging the constitutional validity of section 2a(8-a) of the karnataka tax on entry of goods act, 1979 and assailing the assessment notices dated 13.10.2010 and 19.03.2014 issued by respondent no.5 proposing to pass reassessment orders and orders levying penalty for the years spanning from 2002 ..... 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 at annexure-a as far as the petitioner is concerned ..... 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 at annexure-a as far as the petitioner is concerned .....

Arun Manikchand Shah and Another Vs. State of Karnataka and Others

Court : Karnataka

Reported in : AIR1996Kant386

..... in this batch of writ petitions,the common question of law involved is as to whether any person, not being a dealer in any goods, causing an entry of any motor vehicle into any local area for us use therein, is liable to levy of tax under section 4b of the karnataka tax of entry of goods act 1979 (for short, the act).2. ..... 545)dated 29-5-1995 which reads thus: 'in exercise of the powers conferred by section 11a 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 exempts with effect from the first day of june, 1995 the tax payable under section 4b of the said act by the dealers in motor vehicles who are registered under the karnataka sales tax act, 1957 (karnataka act 25 of 1957), on motor vehicles in respect of which they pay sales tax in accordance with section 5 of that act. ..... chapter iia has been inserted in the act by the karnataka tax on entry of goods (amendment) act 1994 (karnataka act 45 of 1964) which has been brought into force with effect from 1-6-1995. ..... 3 is the general charging section under the act providing for levy of tax on entry of goods, specified in the first schedule, for consumption, use or sale in any local area, section 4b starts with non absence clause, sub-section (1) whereof reads as under :. .....

Arun Manikchand Shah and Others Vs. State of Karnataka and Others

Court : Karnataka

Reported in : ILR1995KAR3080; 1996(41)KarLJ137

..... in this batch, of writ petitions, the common question of law involved is as to whether any person, not being a dealer in any goods, causing an entry of any motor vehicle into any local area for its use therein, is liable to levy of tax under section 4b of the karnataka tax on entry of goods act, 1979 (for short, 'the act'). 2. ..... 545) dated may 29, 1995 which reads thus : 'in exercise of the powers conferred by section 11a 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 exempts with effect from the first day of june, 1995 the tax payable under section 4b of the said act by the dealers in motor vehicles who are registered under the karnataka sales tax act, 1957 (karnataka act 25 of 1957), on motor vehicles in respect of which they pay sales tax in accordance with section 5 of that act. ..... section 3 is the general charging section under the act providing for levy of tax on entry of goods, specified in the first schedule, for consumption, use or sale in any local area, section 4b starts with non obstante clause, sub-section (1) whereof reads as under : 'notwithstanding 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 .....

Dabur India Ltd. and anr. Vs. Municipal Corporation, Jaipur

Court : Rajasthan

Reported in : AIR1995Raj78; 1994(2)WLC244

..... entry tax officer, ii circle commercial tax department, belgaum, (1993) 89 stc 221 wherein the karnataka high court has held that the entry tax cannot be levied-under section 3 of the karnataka tax on entry of goods into local area for consumption, use or sate therein act, 1979 in respect of the goods brought within a local area and sold therein to dealers outside the local area pursuant to which the goods so sold are exported or re-exported to places outside the local area. ..... not be on a motor vehicles defined in the motor vehicles act, 1939 (central act iv of 1939) or any other mechanically propelled vehicle, and (c) the tax under clause (3) shall not be levied on artisans; provided further that, upon a representation made to it by and at the request of a board, the state government, if it is satisfied that circumstances exist which sufficiently provid the justification for a period not to levy, or to stop the levy of any of the taxes mentioned in this section may, by special order published in the official gazette ..... 3491/1992 decided by this court on october 15, 1992 wherein the amendment made in section 104 of the municipalities act was also taken into consideration and it was observed that if the goods are brought within the municipal limits then they are delivered to another person for using them up whether or not that other person uses them is not relevant and the goods on entry will attract octroi. .....

Union of India (Uoi) and anr. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : [2002]126STC501(Kar)

..... the second respondent issued a notice dated january 19, 1999 (annexure b) to second petitioner under section 5 of the karnataka tax on entry of goods act, 1979, ('the act', for short). ..... article 285 does not impose any bar on the state legislature from levying a tax on the transactions or activities relating to property or goods, that is, on the movement of goods or causing entry of goods into a local area for use or consumption. ..... (2) 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. ..... )5scc474 , the supreme court observed :'it is, therefore, obvious that the underlying common idea behind all the three relevant words 'sale', 'consumption' or 'use' within the municipal limits of the imported commodity so as to attract the levy of octroi thereon would require proof of the fact that the concerned commodity got consumed completely within the municipal limits or was used for an indefinite period in such a way that it came to rest finally and .....

L and T Case Equipment Pvt. Limited Represented by Its Area Accountant ...

Court : Karnataka

Reported in : ILR2009KAR3072; (2010)27VST447(Karn)

..... fd 41 cet 2003 (iii) karnataka government secretariatvidhana soudhabangalore, dated 26-7-2003notificationin exercise of the powers conferred by sub-section (1) of section 4-b of the karnataka tax on entry of goods act, 1979 [karnataka act 27 of 1979] the government of karnataka hereby specifies that with effect staxm the first day of january, 2000 up to 31st march 2002, the tax shall be levied and collected under the said act, at the rates specified in column (3) of the table below on the entry of motor vehicles specified in the corresponding entries in column (2) thereof.tablesl. no. ..... the respondents have filed counter stating that chapter ii-a which included section 4-b was inserted in the karnataka tax on entry of goods act, 1979 (the act) by karnataka act 45 of 1994 dated 25th october 1994 providing for levy of tax on entry of motor vehicles from outside the state into a local area for use or sale therein at rates not exceeding the rates specified under the karnataka sales tax act, 1957, to be fixed by government by notification. ..... in all these writ petitions the petitioners have challenged the constitutional validity of section 4-b and 4-bb of the karnataka tax on entry of goods into local area act, 1979, for short, hereinafter referred to as the 'act' and the notification no. ..... when the matter stood thus, the said section 4-b was substituted by new section 4-b and 4-bb with effect from 1-4-1995 by the karnataka tax on entry of goods (amendment) act, 2000 (karnataka act no. .....

J.S. Auto Machine Shop Vs. State of Karnataka and Another

Court : Karnataka

Reported in : 1991(1)KarLJ182; [1993]90STC121(Kar)

..... the petitions holding that the industrial machinery is one of the scheduled goods exigible to levy of tax under the karnataka tax on entry of goods into local areas for consumption, use or sale therein act, 1979 (hereinafter referred to as 'the act'). ..... since the appellant is not a dealer as defined under section 2(4) of the act and that section 29 of the act clearly provides that nothing in the act shall apply to the persons who are not dealers in scheduled goods, the levy of entry tax cannot be sustained. mr. ..... , since the machineries in question were brought by the appellant within the local area for the purpose of using the same for executing job works, the provisions of the act were attracted in terms of the charging section of the act and, therefore, the appellant is liable to pay entry tax on the entry of the scheduled goods. ..... dattu, learned high court government pleader, relying on the aforesaid decisions submitted that the machineries brought into the local area by the appellant have been rightly taxed since the meaning of the term 'use' under the charging section should be interpreted as a noun and not as a verb and so interpreted the term 'use' cannot be understood to mean as 'used up' as ..... in the petitions, the said levy was challenged by the appellant on the ground that the proposed levy was not in conformity with the charging section 3 of the act, since the machineries brought by the appellant for use in his workshop were not meant for consumption, use or sale .....