Judgment Search Results Home > Cases Phrase: karnataka value added tax act 2003 section 29 tax invoices and bills of sale Sorted by: old Page 1 of about 1,421 results (0.538 seconds)

State of Karnataka Vs. M/S Megha Engineering & Infrastructure Limited

Court : Karnataka Dharwad

..... this sales tax revision petition has been filed under section 65 of the karnataka value added tax act, 2003 (for short, the act ) against the order passed by the learned karnataka appellate tribunal on 14.01.2016, m/s.megha engineering and infrastructure ltd. vs. ..... state of karnataka, by which, the learned karnataka appellate tribunal has held that the awarder of the contract, namely, karnataka water supply board is not government , and therefore, the running bills prepared by the board cannot be construed as tax invoices within the meaning of rule 27(2) proviso of karnataka value added tax rules, 2005 (for short, kvat rules ). ..... in duplicate, tax invoice or where he has opted to pay tax by way of composition under section 15 a bill of sale at the time of receipt of any amount including an amount paid as advance falling under explanation to sub-rule (1) of rule 3 as the consideration for transfer of property in goods involved in the execution of such works contract whichever is earlier and the original of such tax invoice or bill of sale issued shall be delivered to the person paying such amount or liable to make such payment and the copy thereof retained by the registered dealer : provided that .....

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Reported in : ILR2009KAR633

..... writ petitioners are all persons who are dealers as the expression occurs in section 2(12) of the karnataka value added tax act, 2003 [for short, the act] and also dealers who are registered under section 22 of the act.2. ..... when the penal provision of sub-section (1) of section 72 of the act is compared with the levy of penalty under the other provisions of the act itself, which provide for a lighter penalty for a greater violation, such as in the case of section 71 which provides for penalties for failing registration, section 73 -penalties in relation to unauthorized collection of tax, section 74 - penalty relating to keeping of records - section 75 penalties relating to production of records and furnishing of information - section 76 -penalties relating to tax invoices, bills of sale, credit notes and debits notes - section 77 - penalties relating to seals and to unaccounted stocks etc .....

Sonal Apparel Private Limited Vs. The State of Karnataka and Another

Court : Karnataka

..... 226 of the constitution of india praying to read down the provisions of section 10(3) of the kvat act, prior to its amendment vide the karnataka value added tax (amendment) act, 2015 at annexure-a in such a manner that the petitioner is permitted to calculate its net tax liability by deducting the input tax paid on its purchases from its output tax liability irrespective of the month in which the selling dealer raises invoices or in the alternative and etc;) 1. ..... that the underlying basis for the substitution, as stated in the statement of objects and reasons for the 2015 kvat amendment act, is as follows; it is considered necessary to amend the karnataka value added tax act, 2003 to give effect to the proposals made in the budget and matters connected therewith and specifically to, (iii) provide for claim of input tax rebate of preceding tax periods in the return filed for the subsequent tax period, if input tax rebate was not claimed in the relevant ..... karnataka sales tax act, 1957 (hereinafter referred to as the kst act , for brevity) which was the predecessor to the kvat act, provided for the levy of tax on sales of goods in the state of karnataka ..... ), a division bench of this court held that nowhere in the act has it been stated that the input tax credit should be claimed in the month in which the date of the invoice of the supplier/vendor falls or the purchasing dealer has to claim input tax credit in the same period in which the bills have been raised by the selling dealer. .....

Sonal Apparel Private Ltd., Vs. The State of Karnataka

Court : Karnataka

..... provisions of 15 section 10(3) of the kvat act, prior to its amendment vide the karnataka value added tax (amendment) act, 2015 at annexure-a in such a manner that the petitioner is permitted to calculate its net tax liability by deducting the input tax paid on its purchases from its output tax liability irrespective of the month in which the selling dealer raises invoices or in the alternative and etc; these writ petitions having been heard and reserved on 24.02.2016 and w.p.nos.11249 ..... basis for the substitution, as stated in the statement of objects and reasons for the 2015 kvat amendment act, is as follows; it is considered necessary to amend the karnataka value added tax act, 2003 to give effect to the proposals made in the budget and matters connected therewith and specifically to, (iii) provide for claim of input tax rebate of preceding tax periods in the return filed for the subsequent tax period, if input tax rebate was not claimed in the relevant tax period. ..... karnataka sales tax act, 1957 (hereinafter referred to as the kst act , for brevity) which was the predecessor to the kvat act, provided for the levy of tax on sales of goods in the state of karnataka ..... of this court held that nowhere in the act has it been stated that the input tax credit should be claimed in the month in which the date 23 of the invoice of the supplier/vendor falls or the purchasing dealer has to claim input tax credit in the same period in which the bills have been raised by the selling dealer. .....

m/s.sri Balaji Traders Vs. State of Karnataka

Court : Karnataka Dharwad

..... state of karnataka added tax act, 2003 (for short the act ), passed by the assessing authority, namely the deputy commissioner of commercial taxes (audit), haveri, on 30th june 2009, by which the additional tax, including penalty and interest of rs.10,847/- were imposed by the assessing authority for the assessment period ..... state of karnataka this strp is filed u/sec.65(1) of the karnataka value added tax act2003 against the order dated:08.08.2013 passed in sta no.1643/2012 on the file of the karnataka appellate tribunal, bangalore, dismissing the petition filed under section63of the karnataka value added tax act2003 this petition coming on for final hearing ..... to pay taxes on the basis of sales estimated on the basis of such loose slips, the assessee not only paid tax liability of rs.2,541/- assessed by the assessing authority, but also paid composition fee of rs.5,000/- as imposed upon him under section 82 of the act for the alleged offence under section 79 of the act for not issuing regular bills. ..... under section 38 of the act imposed upon him and the said tax of rs.2,541/- and compounding fee of rs.5,000/- paid, the learned assessing authority initiated the impugned re-assessment proceedings under section 39 of the act and passed the impugned best judgment assessment order for the month of september 2007 on 30th june 2009 imposing the additional tax, interest, penalty of rs.10,847/- as aforesaid, observing that the assessee was in the habit of not issuing the tax invoices with .....

Union of India Vs. Association of Unified Telecom Service Providers of ...

Court : Supreme Court of India

..... , (2018) 2 scc756has also been relied upon where the question of computation of taxable turnover came up for consideration in the context of karnataka value added tax act, 2003, with respect to all regular trade discounts and they are allowable as permissible deductions, if proper proof is shown.112. ..... , (2017) 3 scc467 a question arose of trade discount given post issuance of tax/sale invoice, a deduction from the sale price for computing taxable turnover when the discount was not reflected in the tax invoice or bill of sale. ..... this court has considered the matter given the provisions contained in section 80j of the income tax act and has observed that capital employed has variable meanings. ..... for payment of service tax, the licensees consider the gross amount charged as derived and mandated under section 67 of the service tax act, 1994, which includes only the amount realised by the licensees and not the notional amount. ..... not only the provisions of the excess profits tax act, 1940, the business profits tax act, 1947, the super profits tax act, 1963 and the companies (profits) surtax act, 1964 but also the various provisions of the income tax act, 1961 referred to by us, clearly indicate that the word computed has been used by the legislature in sub section (1) of section 80 j as involving not only inclusion but also exclusion of items which may otherwise be regarded as falling within the expression capital employed .....

National Aluminium Company Limited and ors. Vs. State of Orissa and or ...

Court : Orissa

Reported in : 2008(1)OLR443; (2008)15VST296(Orissa)

..... a local area for consumption, use or sale therein;(j) 'purchase value' means the value of the scheduled goods as ascertained from original invoice or bill and includes insurance charges, excise duties, countervailing charges, sales tax, value added tax or, as the case may be, turnover tax, transport charges, freight charges and all other charges incidental to the purchase of such goods.provided that where purchase value of any scheduled goods is not ascertainable on account of non-availability of non-production of the original invoice or bill or when the invoice or bill produced is proved to be false or if the ..... under section 3 of the act from the buying dealer either directly or through an intermediary only if the scheduled goods sold are intended for entry into any local area of the state for the purpose of consumption, use or sale.against the aforesaid judgment, the writ petitioners carried slps to the hon'ble supreme court, which were converted to civil appeals and registered as civil appeal nos.2637 of 2003, 1956 of 2003,2633 of 2003, 2638 of 2003, 3720, 3721 and 3722 of 2003. ..... state of haryana : (2003)8scc60 , state of karnataka v. .....

Bhuvaneswar Traders Vs. Commissioner of Commercial Taxes and ors.

Court : Karnataka

Reported in : (2009)23VST215(Karn)

..... section 54 of the karnataka value added tax act, 2003 (for short, hereinafter referred to as, 'the act') provides for issue of transit pass while goods are transported by road from one state to another state.6 ..... rule 161 of the karnataka value added tax rules, 2005, provides the mode in which the said transit pass has to be obtained which reads as under:rule 161 ..... 548400 dated december 17, 2007 finding some discrepancies in 'the serial number and jj form as the invoices were entered in handwritten form including the invoice enclosed with the jj form 137. ..... (1) the driver or the person-in-charge of a goods vehicle shall, in order to obtain a pass under section 54, submit an application, in triplicate, in form vat-530 to the officer-in-charge of the check-post or barrier established near the point of entry into the state or the first check-post or barrier after his entry ..... when it reached attibele check-post in karnataka, the driver tendered all the documents for verification to the third ..... the officer-in-charge of the entry check-post or such officer empowered shall, after examining the document and after making such enquiry as he deems necessary, issue a pass on the duplicate and triplicate copies of the application, retaining the original himself.7. ..... a bill was prepared by way of jj form no ..... the petitioner has preferred this writ petition seeking a writ of mandamus directing the respondents to issue a transit pass to the petitioner's goods whenever the sale is not within karnataka.2. .....

Philips Electronics India Ltd. Reptd. by Its Manager - Corporate Fisca ...

Court : Karnataka

Reported in : 2009(3)AIRKarR1; AIR2009NOC2187

..... writ petitioners are all persons who are dealers as the expression occurs in section 2(12) of the karnataka value added tax act, 2003 [for short, the act and also dealers who are registered under section 22 of the act.2. ..... when the penal provision of sub-section (1) of section 72 of the act is compared with the levy of penalty under the other provisions of the act itself, which provide for a lighter penalty for a greater violation, such as in the case of section 71 which provides for penalties for failing registration, section 73 - penalties in relation to unauthorized collection of tax, section 74 -penalty relating to keeping of records - section 75 penalties relating to production of records and furnishing of information - section 76 - penalties relating to tax invoices, bills of sale, credit notes and debits notes - section 77 - penalties relating to seals and to unaccounted stocks etc .....

Antrix Corporation Ltd. Vs. Assistant Commissioner of Commercial Taxes ...

Court : Karnataka

Reported in : (2010)29VST308(Karn)

..... (ii) is concerned, the contention of the learned counsel for the appellant is, section 6 of the karnataka value added tax act, 2003, speaks about the place of sale of goods and that, in the instant case, where the 'right to use the goods' and 'transfer of right to use the goods' for any purpose has taken place outside the state, then, if only such goods are used within the state irrespective of the place shown in ..... notwithstanding anything contained in the sale of goods act, 1930 (central act 3 of 1930), for the purpose of this act, and subject to sub-section (2), the sale of goods shall be deemed to have taken place at the time of transfer of title or possession or incorporation of the goods in the course of execution of any works contract whether or not there is receipt of payment:provided that where a dealer issues a tax invoice in respect of such sale within fourteen days from the date of the sale, the sale shall be deemed to have ..... understanding, the appellant provides marketing and contract services for hiring of transponders of insat satellites by providing users as per the existing satellite communication policy guidelines and the appellant is required to carry out certain activities on behalf of the department of space including billing of customers' collection of service tax and remittance, realization of payments against invoice raised on customers and providing of service support for marketing of insat/g-sat space segment capacity both in local and global markets.5. .....