Judgment Search Results Home > Cases Phrase: karnataka value added tax act 2003 section 29 tax invoices and bills of sale Court: kerala Page 1 of about 11 results (0.094 seconds)

M/S.Delta Communications Vs. The State of Kerala

Court : Kerala

..... question mooted there was whether the assessee paying tax under the sales tax/value added tax act is liable to pay service tax and held that consequent on the 46th amendment of the constitution of india to article 366 of the constitution, sub-article 29a was added authorizing levy of tax on supply of any goods as part of service and held that even though there is sale of goods in supply of food and beverages, sales tax is leviable on the same by virtue of sec.2(29) of the k.g.s.t act introduced after the constitutional amendment, it is essentially a contract of service ..... in the decision cited supra, the hon'ble apex court has held that the service tax and karnataka value added tax are mutually exclusive, taking into account the peculiar facts involved in the said case.22. ..... iii) the appellate tribunal is justified in holding the view without properly appreciating the transaction and terms of the charges received by the revision petitioner is liable to be taxed under section 6(1)(c) of the kerala value added tax act for the reason stated by it? ..... the assessing officer held that the revision petitioner is liable to pay tax under the kerala value added tax act, 2003 (hereinafter 'the act' for short), on rental charges received during the aforesaid return period. .....

Flipkart Internet Private Limited and Another Vs. State of Kerala, Rep ...

Court : Kerala

..... the petitioner, however, maintains that during the relevant period, it was a registered dealer under the karnataka value added tax act and was paying tax in respect of the local sales and inter-state sales effected from its business premises in the state of karnataka. ..... * even if the petitioner was not the seller of the product in question, the petitioner could nevertheless be held liable to tax in view of the provisions of section 16 (13) of the kvat act, because the online portal could be seen as an intangible shop and the situs of the sale would be in kerala where the agreement to sell was made. ..... when the customer in kerala chose a product on its portal, the product was invoiced to the said customer by ws retail, or some other seller that was registered on its portal, and the said seller subsequently raised an invoice on the customer and paid the applicable tax, under the cst act, in the state where it had its place of business, and from where the movement of the goods originated for delivery to the customer in kerala. ..... the said orders have been passed under section 67 of the kvat act, inter alia on the finding that the petitioner has breached the provisions of sections 20 and 40 of the kvat act in not getting itself registered as a dealer under the kvat act and further, not filing returns and maintaining true and correct accounts as mandated under the said act. 3. .....

Azam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.

Court : Kerala

Reported in : 2008(2)KLJ572

..... they also produced the clarification issued under section 59(4) of the karnataka value added tax act, 2003 that the product is taxable at 4% as per entry 7 of the third schedule to the karnataka value added tax act, 2003.2. ..... arecanut powder and arecanut(1) arecanut powder 0802.90.13(2) arecanut 0802.90.11-----------------------------------------------section 6 of the kvat act provides that goods specified in the first schedule are not taxable and goods specified in the second and third schedules are taxable at the rates specified therein and at all points of sale, clause (d) of section 6(1) says that in case of goods not falling under schedules i to m, the rate of tax is 12.5% at all points of sale and that the state government may notify a list of goods taxable at the rate of 12.5%. ..... it is was pointed out by the appellant that whether a new marketable product was manufactured or not, the ratio of the decision in crane betel nut powder case (supra) is an answer and they also relied on the decision of the hon'ble supreme court in deputy commissioner of sales tax (law), board of revenue (taxes), ernakulam v. ..... according to the learned government pleader, it was correctly found in the impugned order that merely because it was held in crane betel nut powder case (supra) that no manufacturing process is involved in marketing the product and it is not excisable as a separate commodity, sales-tax liability cannot be waived. .....

M/s. Indus Towers Limited, rep. by Boniface James Authorised Signatory ...

Court : Kerala

..... (c) it is declared that under the contract entered into between the parties there is no sale of goods and at any rate there is no deemed sale so as to attract levy of tax under the karnataka value added tax act, 2003. ..... the petitioner, is a public limited company incorporated under the companies act, and a registered dealer under the kerala value added tax act and central sales tax act (hereinafter referred to as the "kvat act" and "cst act"). ..... on the site, causes any damage to or installs any equipment that is of a type or frequency which will cause harmful interference with or physical obstruction of, any sharing operator equipment existing at the site at the time of such installation and in case any harmful interference or obstructions is caused to sharing operator equipment at the said site, to take all steps necessary to make any other sharing operator to correct or eliminate such interference or obstruction, including but not limited ..... payment of charges indus shall charge and invoice the sharing operator for the charges in accordance with schedule 3 (charges). ..... in the instant writ petitions, the orders impugned by the petitioners are assessment orders passed under the kvat act, whereby the consideration received by the petitioner for providing passive infrastructural services, has been deemed as consideration received for the transfer of the right to use the passive infrastructure, by treating it as a deemed sale under section 6(1)(c) of the kvat act. .....

M/S. K.K.Builders Vs. State of Kerala

Court : Kerala

..... if section 2(iv) of the kerala value added tax act is perused, in the light of the principles laid down by the apex court in raheja's case and larsen and toubro's case (supra), it is evident that where based on an agreement executed, one of the parties to the agreement execute a work involving goods in the execution of the work and the goods are ultimately transferred to the other party, even if the contract is on a build, operate and transfer basis section 2(iv) of the kerala value added tax act is attracted.13. ..... the contention raised by the counsel for the petitioner is that it is not a case of works contract as defined as in section 2(iv) of the kerala value added tax act and that therefore the assessment is totally illegal. ..... the words "other valuable consideration", which occur in section 2(xxi) of the act can be interpreted by rules of ejusdem generis, as the payment of cheque, bills of exchange or other negotiable instruments. ..... for the purposes of considering whether an agreement amounts to a works contract or not, the provisions of the karnataka ownership flats (regulation of the promotion of construction, sale, management and transfer) act, 1972 will have no relevance." 9. ..... the contractor becomes liable to pay the sales tax ordinarily when the goods or materials are so used in the construction of the building and it is not necessary to wait till the final bill is prepared for the entire work." 15. .....

Dr. Mercy George Vs. the Joint Regional Transport Officer

Court : Kerala

..... " the vehicles in question are not imported from abroad and the retail invoices (ext.p1) are available which very much includes the tax paid under the kerala value added tax act, 2003 in the sale consideration. ..... and others [(2004) 13 scc390 the tax under the kerala value added tax act, 2003 is on the transaction and the tax under the act is on the vehicle for use on public road.6. ..... " the term 'purchase value' is of wider import than 'purchase price' and the very concept of the kerala value added tax act, 2003 is that the tax paid adds to the 'value' of the goods. ..... the term 'purchase value' has been defined under section 2(e) of the act as follows:- " 'purchase value' means the value of the vehicle as shown in the original purchase invoice. ..... section 2(10) of the sale of goods act, 1930 defines 'price' to mean the money consideration for a sale of goods. ..... the liability to pay one-time tax under section 3 of the act as per the table given in annexure i to the schedule thereof is dependant on the 'purchase value' referable to the sale w.p(c) nos.23883, 24064 & 24065 of 2013 4 consideration. ..... state of karnataka and another [(2008) 11 vst835(kar)] observed as follows:- "it is clear therefrom that the amount paid by a dealer to purchase the goods constitutes part and parcel of the value of the goods and it is immaterial how the seller has segregated the consideration under the various heads. .....

M/S. Illiyash Mines and Minerals Pvt. Ltd. Vs. State of Kerala

Court : Kerala

..... the petitioners have an effective remedy against ext.p6 order by way of appeal under section 55 of the kerala value added tax act. ..... (c) no.18977 of 2013 = = = = = = = = = = = == = = = = dated this the 1st day of august, 2013 judgment the order of assessment was affirmed in appeal on 4-5- 2012 and is now pending in second appeal before the kerala value added tax tribunal, palakkad. ..... exhibit p10 : true copy of the proceedings dt.25-4-2013 of the principal sr civil judge and cjm exhibit p11 : true copy of the mahazar dt.20-7-2013 exhibit p12 : true copy of the mahazar dt.22-7-2013 exhibit p13 : true copy of the order ofattachment dt.24-7-2013 wp(c).no. ..... the petitioners have in addition challenged the recovery proceedings evidenced by ext.p7 series in o.s no.282/2012 on the file of the court of the subordinate judge of bellary, karnataka. ..... the commercial tax officer 2 d circle, palakkad, pin-678001.5. ..... illiyash mines and minerals pvt. ..... exhibit p6 : true copy of the order dt.3-8-2011 of the commercial tax officer. .....

M/S.Larsen and Turbo Limited Vs. Deputy Commissioner (Appeals)

Court : Kerala

..... of the clarification u/s.94 of the kerala value added tax act,2003-order no.c3/24336/11/ct dated2803.2012. ..... the challenge against the said orders in the writ petition is essentially that, the 2nd and 1st respondents have acted mechanically and not exercised their discretion validly while passing the said conditional orders directing the petitioner to effect payment of certain portion of the demand confirmed against him, while granting stay of recovery of the ..... true copy of the judgment of the karnataka high court in the case of state of karnataka and others vs ece industries limited ((2006) ..... (ii) inasmuch as ext.p21 order does not give any such reason, i quash ext.p21 order and direct the 2nd respondent to pass fresh orders in the stay petitions preferred by the petitioner in the revision petitions referred ..... note of the contention of the petitioner, however, that he would require some time to comply with the directions therein, and grant him time upto 31.03.2015 to comply with the directions in ext.p22 order. ..... on a consideration of the facts and circumstances of the case and the submissions made across the bar, i dispose the writ petition with the following directions:- (i) in ext.p21 order, that has been passed in the revision petition filed by the petitioner against penalty orders for the assessment years 2005-06, 2006-07 and 2007- 08 under the kvat act, the 2nd respondent does not -2- ..... true copy of the judgment of the karnataka high court in the case of asea brown boveri .....

M/S.Larsen and Turbo Limited Vs. Deputy Commissioner (Appeals)

Court : Kerala

..... of the clarification u/s.94 of the kerala value added tax act,2003-order no.c3/24336/11/ct dated2803.2012. ..... the challenge against the said orders in the writ petition is essentially that, the 2nd and 1st respondents have acted mechanically and not exercised their discretion validly while passing the said conditional orders directing the petitioner to effect payment of certain portion of the demand confirmed against him, while granting stay of recovery of the ..... true copy of the judgment of the karnataka high court in the case of state of karnataka and others vs ece industries limited ((2006) ..... (ii) inasmuch as ext.p21 order does not give any such reason, i quash ext.p21 order and direct the 2nd respondent to pass fresh orders in the stay petitions preferred by the petitioner in the revision petitions referred ..... note of the contention of the petitioner, however, that he would require some time to comply with the directions therein, and grant him time upto 31.03.2015 to comply with the directions in ext.p22 order. ..... on a consideration of the facts and circumstances of the case and the submissions made across the bar, i dispose the writ petition with the following directions:- (i) in ext.p21 order, that has been passed in the revision petition filed by the petitioner against penalty orders for the assessment years 2005-06, 2006-07 and 2007- 08 under the kvat act, the 2nd respondent does not -2- ..... true copy of the judgment of the karnataka high court in the case of asea brown boveri .....

M/S.Larsen and Turbo Limited Vs. Deputy Commissioner (Appeals)

Court : Kerala

..... of the clarification u/s.94 of the kerala value added tax act,2003-order no.c3/24336/11/ct dated2803.2012. ..... the challenge against the said orders in the writ petition is essentially that, the 2nd and 1st respondents have acted mechanically and not exercised their discretion validly while passing the said conditional orders directing the petitioner to effect payment of certain portion of the demand confirmed against him, while granting stay of recovery of the ..... true copy of the judgment of the karnataka high court in the case of state of karnataka and others vs ece industries limited ((2006) ..... (ii) inasmuch as ext.p21 order does not give any such reason, i quash ext.p21 order and direct the 2nd respondent to pass fresh orders in the stay petitions preferred by the petitioner in the revision petitions referred ..... note of the contention of the petitioner, however, that he would require some time to comply with the directions therein, and grant him time upto 31.03.2015 to comply with the directions in ext.p22 order. ..... on a consideration of the facts and circumstances of the case and the submissions made across the bar, i dispose the writ petition with the following directions:- (i) in ext.p21 order, that has been passed in the revision petition filed by the petitioner against penalty orders for the assessment years 2005-06, 2006-07 and 2007- 08 under the kvat act, the 2nd respondent does not -2- ..... true copy of the judgment of the karnataka high court in the case of asea brown boveri .....