Court : Karnataka
..... these petitions are filed under section 65(1) of karnataka value added tax act, 2003 against the judgment and order dated 16.01.2015 passed ..... act provides for filing a revised return under section 35(4) of the karnataka value added tax act, 2003 ..... unable to accept such submission made by the learned counsel for the petitioner as nothing more than what is claimed by the assessee in its return can be given by the authorities, and if it is permitted, then the assessing authority or the appellate authorities would be given unfettered powers to grant any such relief which may not even have been claimed by the assessee ..... the land cost allowed by the first appellate authority at 45% of the contract receipts, even after noticing the finding of the first appellate authority that land cost as per registered sale deeds and the certificate of the chartered accountant worked out to 54% of the contract receipts, merely for the reason that the same is not claimed in the returns filed? 6. ..... has submitted that the question in the aforesaid cases was regarding grant of input tax rebate as a deduction, whereas in the present case, according to the petitioner, the claim is exclusion of land cost and as once the authority has accepted it to be higher than 50%, no tax could be levied on such amount which was beyond 50% of the sale consideration. ..... revised return in respect of the period from april 2005 to march 2006 nor claimed any input credit return, but, on the other hand only filed nil tax liability return. .....
Tag this Judgment!Court : Karnataka
..... section 65(1) of karnataka value added tax act, 2003 against the judgment and order dated 05.6.2013 passed in sta nos.827 to 832/2012 on the file of karnataka appellate tribunal, bengaluru, allowing the appeals filed under section 63(1) of karnataka value added tax act, 2003 ..... revision petitions have been filed by the state of karnataka challenging the order of the tribunal, whereby the order passed under section 63-a of the karnataka value added tax act, 2003 (for short `the kvat act') by the joint commissioner of commercial taxes has been set aside on the ground that it ..... the submission of the learned additional government advocate appearing for the petitioner is that under sub-section (3) of section 63a of the kvat act, the period of one year within which the joint commissioner could pass the order would be from the date of initiation of proceedings, which in the present case, ..... after initiation of proceedings under section 63-a(3) of the kvat act, the joint commissioner could pass an order under within one year from the date of initiation of proceedings, which was on 26.8.2009 and since the order was passed on 29.11.2011, the same was beyond one year and hence it was held to ..... limitation provided under sub-sections (2) and (3) of section 63a of the kvat act. ..... aforesaid period was sent by the assessing authority to the joint commissioner of commercial taxes, which is the revisional authority empowered to exercise suo motu revisional power under section 63-a(3) of the kvat act. 4. .....
Tag this Judgment!Court : Karnataka
..... is an assessee under the karnataka value added tax act (for short 'kvat act). ..... are filed under section 4 of the karnataka high court act praying to set aside the order passed in the writ petition nos.21490/2015 and 21703 - 21713/2015 dated ..... on 30.1.2015, the deputy commissioner of commercial taxes issued a re-assessment notice under section 39(1) of the kvat act, read with sections 72(2) and 36 of the kvat act, for payment of further tax on items not disclosed by the appellant, and required the appellant to submit its reply to the said notice within ..... considering the fact that the order passed by the assessing officer does hot give any reason for imposing tax and no opportunity of personal hearing was given to the appellant before passing the assessment order, we are of the opinion that in the interest of just-ce, the order of the assessing officer deserves to ..... he has also submitted that the appellant has right to file an appeal under section 62 of the kvat act before the appellate authority", on which ground the writ petition filed against the assessment order has rightly been dismissed by ..... deposits the said amount within six weeks, the order dated 8.4.2015 shall be deemed to be set aside and a fresh order shall be passed by the assessing authority, as expeditiously as possible and in accordance with law, after considering the reply dated 8.5.2015 and any other further reply that may be filed by the appellant and after giving adequate opportunity of hearing to the appellant. .....
Tag this Judgment!Court : Karnataka
..... in order to appreciate the contentions, we may reproduce section 35(4) of the karnataka value added tax act, 2003 (hereinafter referred to as the kvat act for convenience) for ready reference; 35. ..... (prayer: these stas are filed under sec.66(1) of the karnataka value added tax act, 2003 against the order dated: 20.04.2016 passed in no.zac1/bng/kvat/smr-85/2009-10 on the file of the addl. ..... next contended that when the appeal was pending before the tribunal preferred by the assessee under section 63 of the kvat act, if the department was aggrieved of the order of the first appellate authority, they ought to have filed a cross-objections and having not filed the cross-objections, suo moto the revisional powers are exercised and as per him, the resultant effect is that the appeal proceedings before the tribunal are nullified ..... of this court dated 29.3.2016 passed in w.p.nos.22483-22494/2015 and allied matters in the case of sonal apparel private limited vs- the state of karnataka for contending that, as per the aforesaid decision of the learned single judge, section 10(3) of the kvat act has been read down to enable the assessee to calculate the net tax liability by deducting the input tax credit paid on its purchase from its output tax liability, irrespective of the month in which the selling dealer ..... the distinguishing aspect which deserves to be taken note of is that it was not matter of input credit to be reflected in the return of the tax period during which input tax was paid. .....
Tag this Judgment!Court : Karnataka
..... ) petitioner, a manufacturer of pesticides, is challenging the amendment brought in to the iii schedule of entry 23 of the karnataka value added tax act, 2003 during 2008 permitting imposition of tax on insecticides that are used other than for agricultural purposes at 12.50% in stead of at 4%. ..... got the prerogative to classify the goods in a manner different from the one settled and accepted in all the states and, the specific prayer is to set aside the reassessment order assessing the tax payable at 12.5% for the assessment period mentioned and only to impose vat at 4% on the sale of g k aerosol, hit aerosol, hit rat and hit line which are insecticides and attract tax at 4% and are like insecticides used for agricultural purpose, as such, classification cannot be made so as to rise ..... petitioners counsel, relying upon the division bench judgment of this court in ashok agencies vs state of karnataka 2008 (65) klj 97, contended that all kinds of insecticides fall within entry 23 of the iii schedule annexed to the act as such, mosquito repellants being insecticide, falls within entry 23 of iii schedule and accordingly contended referring to item 6 of the schedule annexed to the insecticides act, 1968, that the word d allethrin is shown as substance which comes within the definition of insecticides as defined .....
Tag this Judgment!Court : Karnataka
..... the petitioner is aggrieved by the notice issued by the respondent commissioner of commercial tax officer, (audit) 3.3, dvo-3, bangalore, seeking to re-assess the petitioner and pass re-assessment order denying him the benefit of composition scheme enacted under section 15(1) of the karnataka value added tax act, 2003. 2. ..... concerned with the validity of the provisions of section 15(1) of the act and the only matter, which arises for consideration by this court is, the reason for which the assessing authority sought to deny the benefit of the composition scheme to the petitioner assessee and whether the vitrified tiles purchased by the assessee from the state of gujarat in the course of inter-state trade or commerce are goods in stock as envisaged under rule 135(2) of the karnataka value added rules, 2005. ..... 1544436804 and 1035063610 during the tax period in question and since they were goods in stock there was a violation of the conditions and restrictions imposed under rules 135 and 144 of the kvat rules, 2005 and the petitioner assessee was thus ineligible to continue under the composition scheme under section 15(1) of the kvat act, 2003 and therefore liable to pay the regular rate of tax on the sales/ turnover as per section 3 of the kvat act, 2003. 3. .....
Tag this Judgment!Court : Karnataka
..... to 1061/2014 on the file of the karnataka appellate tribunal district judge member, commercial taxes member, bengaluru, allowing the appeal filed under sec.63 of the karnataka value added tax act. ..... these strp s are filed under sec.65(1) of the karnataka value added tax act. ..... learned aga attempted to contended that if the selling dealer has not deposited the amount of vat with the government, then the purchaser dealer would not be entitled to claim the benefit of entry tax credit and the said aspect is not examined by the tribunal. 9. ..... the purpose of any claim for the input tax under the act, such claim shall be in accordance with section 10(3) and 10(4) of the act. ..... may record that the state has preferred the petitions by raising following questions of law which read as under: a) whether the karnataka appellate tribunal is right in the facts and circumstances of the case in allowing the appeals filed by the respondents? ..... present petitions are directed against the order dated 30.09.2015 passed by the karnataka appellate tribunal (hereinafter referred to as the tribunal for the sake of convenience), whereby the tribunal for the reasons recorded in the order has allowed the claim of the assessee in capacity of a purchaser dealer for extending the benefit of input tax credit. 3. ..... metals who are registered under the act and have issued tax invoices in accordance with section 29 and rule 29 of the act/rules. ..... steel centre and m/s rajahans metals is covered under section 70 of the kvat act? 4. .....
Tag this Judgment!Court : Karnataka
..... sta is filed under section 66(1) of the karnataka value added tax act, 2003 against the order dated 15.04.2015 passed in order no.ar.clr.cr.52/2012-13 on the file of the authority for clarification and advance rulings, bengaluru, clarifying that the vegetable fat spread is an unscheduled commodity and exigible to tax at the rate of 14.5% under sec.4 (b)(iii) of the kvat act, 2003. ..... applicant made an application to the advance ruling authority under the karnataka value added tax (hereinafter referred to as "the act") for clarification. ..... entry 31 of the third schedule to the kvat act, 2003 reads as under: "edible oils(non-refined and refined), but excluding coconut oil sold in sachets, bottles or tins of 200 grams or 200 mili litre each or less, including when such consumer containers are sold in bulk in a common container, oil cake" on plain reading ..... the commissioner of commercial taxes, karnataka, bangalore, and more particularly the observations made at paragraphs-15 to 20 which reads as under:- ..... 3 of the third schedule of the act for ready reference is reproduced and the same reads as under: "3. ..... , the advance ruling authority clarified that the product is an unscheduled commodity and therefore, tax at the rate of 14.5% would be chargeable. ..... the facts of the present case are examined keeping in view the aforesaid broad principles for interpretation of any entry in the taxing statute, entry no.31 which is already reproduced earlier includes edible oils and it excludes coconut oil. .....
Tag this Judgment!Court : Karnataka
..... registered dealers" as defined by section 2(12) of the karnataka value added tax act, 2003 (for short "the act"). ..... company limited (supra) was considering the question whether insurance company which sells insured goods in salvage steel is liable to tax, the sale oeing incidental ancillary to its business under section 2(f2) of the karnataka sales tax act, 1957 after considering the definition of 'business' it was observed that it includes the ancillary and incidental transactions and it was no longer open to the petitioner therein to contend that the sale of goods was not incidental to its ..... appeal nos.6586-6633/12, at the outset, submitted that growing of tea leaves/coffee cherries and the manufacture of tea/coffee, constitute one continuous integrated process and therefore, the assessees are entitled to input tax credit on inputs for cultivation, such as, fertilizers, pesticides, fungicides, chemicals, agricultural machinery and implements purchased from registered deaier and used in cultivation of tea and coffee, in view of the statutory scheme of the act, in particular, sections 1c(2) read with section 2(19) and 2(6) of the act. ..... notes state that "'coffee' is an 'agricultural produce' as defined under section 2(c) of the kst act ..... have noted above, the primary sense in which the term agriculture is understood is agar-field and ..... our notice notes of the cabinet prepared when the words "except coffee" were inserted in the definition of "ap or hp" under section 2(c) of the kst act. .....
Tag this Judgment!Court : Karnataka
..... this appeal is filed by the assessee challenging the order dated 25.09.2013 passed by the authority for clarification and advance ruling constituted under section 60 of the karnataka value added tax act, 2003 (hereinafter referred to as 'the act' for brevity). 2. ..... (prayer: this sta is filed u/sec 66(1) of karnataka value added tax act, against the: order dated: 25.09.2013 passed in no.alr/clr/cr-48/12- 13 on the file of the authority for clarification and advance rulings, bangalore, clarifying that the aluminum ladders of different types dealt by the applicant are liable to tax at 14.5% u/sec.4(1)(b)(iii) of kvat act, 2003.) 1. ..... the authority for clarification and advance ruling vide order dated 25.09.2013 clarified that all these products referred to above are exigible to levy of tax at the rate of 14.5% under section 4(i)(b)(iii) of the act. ..... the brief facts of the case are: the appellant is a co-operative society registered under the provisions of the act and is engaged in the business of supply of agricultural implements to various agriculturists besides carrying on other co-operative activities. ..... 1 of first schedule to the act exempted from tax under section 5(1) of the act. 13. ..... , coconut, arecanut and pepper, the agriculturists use these agricultural implements for agricultural purpose and not for any other commercial purpose and thus these products fall under s1.no.1 of first schedule to the act as exempted goods. .....
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