Judgment Search Results Home > Cases Phrase: karnataka value added tax act 2003 section 51 power to withhold refund in certain cases Court: guwahati Page 1 of about 2 results (0.092 seconds)

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... this section states as follows:section 5notwithstanding anything contained in section 3 and section 4 and subject to production of documentary proof, no tax under this act shall be levied in respect of the specified goods which are also subject to levy of taxes under the provisions of the assam value added tax act, 2003 assam act viii of 2005. ..... views in the following words:thus, on a fair construction of the provisions of part xiii, the following propositions emerge : (1) trade, commerce, and intercourse throughout the territory of india are not absolutely free, but are subject to certain powers of legislation by parliament or the legislature of a state; (2) the freedom declared by article 301 does not mean freedom from taxation simpliciter, but does mean freedom from taxation which has the effect of directly impeding the ..... advocate general, assam, undertakes that in case the respondent succeeds before this court then the payment of entry tax shall be refunded by the appellant.in view of the undertaking recorded as above, we stay the operation of the order under appeal.198. ..... shanti bhusan submits that in hansa corporation (supra), state of karnataka had been validly levying octroi in proper exercise of its legislative powers and it was replaced by entry tax under the same constitutional entry in order to relax the rigour of octroi, which was known to be obnoxious. ..... state of karnataka, reported in : air2003sc3095 , mr. k.n. ..... state of karnataka reported in : air2003sc3095 , mr. k.n. .....

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... specified goods inside the state, made by an importer are sales within the meaning of [clause (43) of section 2] of the said act, excepting sales falling under sub-clauses (ii), (iii) and (iv) of the said clause and if he is liable to pay tax on such sales as a registered dealer under the assam value added tax act, 2003 (assam act viii of 2005);(ii) if the sale of such specified goods are made by the importer in the course of ..... observed that the essential legislative function consists of the determination of the legislative policy and the legislature cannot abdicate essential legislative function in favour of another/ however, power to make subsidiary legislation may be entrusted by the legislature to another body of its choice but the legislature should, before delegating, enunciate either expressly or by implication, the ..... tax, the authority shall within 4 (four) months, thereafter, pass necessary order relating to refund, keeping in view the decision of the apex court in mafatlal industries case : 1997(89)elt247(sc) as well as the contention of the learned counsel for the assessees that the entry tax imposed cannot at all be passed on to the consumer in view of the different statutory provisions and also fixation of uniform selling price by the government of india, in respect of certain ..... karnataka tax on entry of goods act, 1979 was challenged, there was no dispute that the impugned levy of tax is nondiscriminatory and it was also conceded that the imposition of such tax .....

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... the case with regard to the gift-tax act and the supreme court pointed out that there was no entry in the union list or the concurrent list and as such it will come within the residuary power. ..... harbhajan singh dhillon : [1972]83itr582(sc) , wherein while examining the constitutional validity of the amended wealth-tax act which included the capital value of agricultural land for the purpose of computing net wealth, the controversy waswhether the impugned act was a law with respect to entry, including entry 49 in list ii or was it one under entry 86 read with entry 97 or entry 97 itself ..... and 52 of the practice of 1997 quoted above cannot give jurisdiction to the tribunal inasmuch as in the act itself that power has not been given and certain rules or procedures cannot be made by the tribunal as the act does not provide but that is what appears to have been done in the clauses 51 and 52 quoted ..... consequence the amount paid for/deposited by applicants under sub-section (1) by way of bank draft in lieu of or as the court shall be refunded to the applicants as the matter cannot be tried by ..... of legislative competence of parliament to enact legislation for a territory not included in a state because the power to legislate takes within its sweep matters included in all the three lists and added to it is the residuary power on matters not specifically included in any entry in any of the three lists. ..... the economist (of london) noted a case in the karnataka high court which had been dragging .....

Indian Oil Corp. Ltd. and anr. Vs. Prasanna Welding Industries and ors ...

Court : Guwahati

..... however, deducted tax under the assam value added tax act, 2003 (hereafter referred to as, 'the act') on the total value of the works ..... 2 was registered under the act for which a certificate to the said effect under the assam value added tax rules, 2005 (hereafter referred to as, 'the rules') was duly issued by ..... section 47 engrafts special provision relating to deduction of tax at source in certain cases ..... ] 5 vst 553 (karn), the petitioner, a registered dealer under the relevant sales tax law, had executed certain civil works of the government of karnataka during the assessment year 1996-97 for which he received rs. ..... for composition assessment under section 17(6) of the karnataka sales tax act and filed his return ..... of the above provisions renders it manifest that the prescribed authority signifies any person appointed to assist the commissioner of tax to whom all or any of his powers for the levy and collection of tax has been conferred by the act or the rules by a notification under section 3(9). ..... sub-section (9) thereof authorises the commissioner of taxes to delegate any of his powers under this act and the rules to any officer by notification in ..... as defined in section 2(37) means any person appointed to assist the commissioner under sub-section (2) of section 3 to whom all or any of the powers of the commissioner for the levy and collection of tax conferred by or under this act or rules framed thereunder has been delegated by the commissioner under sub-section (9) of that section.14. .....

income-tax Officer Vs. R.K. Swamy

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1990)35ITD331(Gau.)

..... cit [1980] 123 itr 659,m which on the facts of that case, it was held that it is now well settled that for the purpose of income-tax act, a firm is a legal entity and is capable of owning capital assets and is liable to tax in respect of a capital gains. ..... as contended by the assessee's learned counsel a partner would not be liable to capital gains, if such partner takes over assets of the business but that would be correct to say in view of section 47, when the partnership is dissolved and one partner or all partners take over any of the assets of the business from the dissolution of the partnership. ..... cgt [1982] 134 itr 492, the hon'ble karnataka high court on the facts and in the context of gift-tax matter before it, noted that on the induction of new partners, a fresh deed of partnership was drawn and there was reduction of shares of erstwhile partners and allotment of shares to new partners but the new partners ..... the appeals are by the revenue which are directed against the orders of the dcit(a) by which he has deleted the income added in the assessment in respect of the capital gains on the sale of certain properties. ..... it was observed in that decision that this is a notional value only intended to be taken into account at the time of determining the value of the partners' share in the net partnership assets on the date of dissolution or on his retirement, a share which will depend on the deduction of liabilities and prior charges existing on the date of dissolution or .....

Arunoday Construction Co. (P) Ltd. and anr. Vs. State of Assam and ors ...

Court : Guwahati

..... --notwithstanding anything contained in section 3 and section 4, and subject to production of documentary proof, no tax under this act shall be levied in respect of specified goods which are also subject to levy of tax under the provisions of the assam value added tax act, 2003 (assam act no. ..... viii of 2005)(i) if the sales of such specified goods are made inside the state by the importer are sales within the meaning of clause (43) of section 2 of the said act, expecting sales falling under sub-clauses (ii), (iii) and (iv) of the said clause and if he is liable to pay tax on such sales as a registered dealer under the assam value added tax act, 2003 (assam act no. ..... choudhury, aware of this aspect of the matter and has accordingly enacted the law providing for set-off in the case of sale of goods in the form it is imported, but not in the case of specified goods imported from outside the state into a local area for use as raw materials for some other finished products, such as, asbestos sheets.12. ..... the courts cannot review these decisions....it is only where there is abuse of its powers and transgression of the legislative function in levying a tax, it may be corrected by the judiciary and not otherwise. ..... when taxes are levied on certain articles or services, and not on others, it cannot be said to be discriminatory.36. ..... in state of karnataka v. b. .....

Bajrang Tea Manufacturing Company (P) Ltd. and ors. Vs. the Assam Stat ...

Court : Guwahati

..... only object of enacting that amended provision is to nullify the effect of the judgment which became conclusive and binding on the parties to enable the state government to retain the amount wrongfully and illegally collected as sales tax and this object has been sought to be achieved by the impugned amendment which does not even purport or seek to remedy or remove the defect and lacuna but merely raises the rate of duty from 6 1/2 ..... to avoid refund of amounts collected already, the karnataka government promulgated ordinance 3 of 1969 and replaced it by the mysore sale tax amendment act 26 of 1969 ..... of mysore (1969) 1 mys lj 461 the facts show the karnataka government in 1966 was collecting 24 paise as sales tax from the vendees of liquor including sales tax on excise duty, education cess, wealth cess paid by the vendee. ..... the secretary to the government of assam, department of power (electricity) in counter of opposition referred to the amended section 59 and averred that a minimum return of 3% of the value is to be obtained. ..... miller compares in thequondam rates industries up to 100 kvalocated in rural area had certain concessionbut the millers are not accorded any concessions. ..... they are so numerous that it is difficuft to classify them therefore pleadings in each case we will set out and answer of the board and that of the state government will be ..... ' therefore, the court added : 'in our opinion this is not a proper ground for imposing thelevy at the higher rate with retrospective .....

Vishwa Vimohan Jha Vs. State of Meghalaya and ors.

Court : Guwahati

..... that, in view of the provisions of section 2(1b) which was introduced by the meghalaya sales tax amendment act, 1985, the business of the petitioner was such as would come within the purview of the meghalaya sales tax act and subject to sales tax. ..... all that has happened in law after the 46th amendment and the judgment of this court in builders' case is that it is now open to the states to divide the works contract into two separate contract by a legal fiction : (i) contract for sale of goods involved in the said works contract, and ..... clause 29a was added to article 366 relevant extract of which is as follows :-'(29a) 'tax on the ale or purchase of goods' includes -(a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valueable consideration ;(b) a tax on the transfer of property in goods (whether as goods or in some other form) involved ..... the plea that on the passing of the 46th amendment the constitution had conferred on the states a larger freedom than what they had before in regard to their power to levy sales tax under entry 54 of the state list. ..... state of karnataka where it was held thus :'mere passing of property in an article or commodity during the course of performance of the transaction in question does not ..... empowered the state to indulge in a microscopic division of contracts involving the value of materials used incidentally in such contract. ..... what is pertinent to certain in this connection is .....

Megha Assam Coal Mines (India) Ltd. and anr. Vs. State of Assam and or ...

Court : Guwahati

..... this scheme shall be deemed to be in force with effect from 1.4.1991.part - iithe government of assam, in exercise of the power conferred by sub-section (5) of section 8 of the central sales tax act, 1956 (act 74 of 1956), is further pleased to direct that the dealer having an eligible industrial unit falling under any of the categories of 'a', 'b' and 'c' in the state of assam vide ..... unit until the end product has a distinct name, character or use, that is, there must be a change of form, the process applied must be mechanised and 'value added' should take place. ..... the petitioners have drawn the attention of this court to a news items published on 25th july, 2003, in the business line, wherein it has been reported that the union ministry of coal and mines is working out a strategy to ensure that the ..... exempted from payment of sales tax during the period aforementioned, the petitioner company submitted its return to turn over of sales to the superintendent of taxes, jalukbari, guwahati, claiming refund of the amounts collected as ..... power under article 32 of the constitution of india vested in the supreme court is, in certain respects, narrower than what is vested in the high courts under article 226 inasmuch as under article 226, the high court can interfere not only when the fundamental right of a citizen is infringed, but also when other legal rights of a company are violated; hence, an application made by even a limited company under article 226 may, in appropriate cases ..... karnataka .....

R.S. Sodhi and anr. and Vs. Partha Pratim Saikia

Court : Guwahati

Reported in : [2009]151CompCas583(Gauhati)

..... 2003] 263 itr 550 (sq, the prosecution was launched against the respondent, a private limited company, for the offences punishable under sections 276c, 277 and 278 read with section 278b of the income-tax act ..... guidelines of rigid formulae and to give an exhaustive list of myriad kinds of cases, wherein such power should be exercised:(1) where the allegations made in the first information report or the complaint, even if they are taken at their face value and accepted in their entirely, do not prima facie constitute any offence or make ..... company, not being a natural person, cannot have a mind honest or otherwise, and that, consequently, though in certain circumstances it is civilly liable for the fraud of its officers, agents or servants, it is immune from criminal process. ..... section 405 of the ipc is treated to exclude an artificial person, the resultant effect would be that, while a natural person, in the circumstances, as conceived by explanation 1 to section 405 of the ipc, would be exposed to prosecution, an artificial person, such as, a company, would be beyond the reach of law even if the artificial person, such as, a company, being an employer, withholds the ..... section 276c uses the word 'wilfully' and section 277 uses the expression 'that which he either knows or believes to be false or does not believe to be true', the high court of karnataka ..... head office, which would take the decision in the matter of demand of refund of the amounts, which the complainant had been making. ..... added .....