Judgment Search Results Home > Cases Phrase: karnataka value added tax amendment act 2009 Page 1 of about 17,839 results (0.183 seconds)

M/S. Godrej Sara Lee Ltd, by Its General Manager Vs. State of Karnatak ...

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%. ..... the order issued by the commissioner of commercial taxes conferring jurisdiction on the deputy commissioner of commercial taxes (enforcement) 1, south zone for passing of assessment / reassessment order in the case of the petitioner under s.39(1) of the vat act for the tax period from august 2008 to march 2009 and april 2009 to january 2010, is opposed to principles of natural justice since already the authority has determined that petitioner is liable to pay tax at higher rate of 12.5% on sale of household insecticides, pesticides and rodenticides. ..... which the statute is dealing would attribute to it and also contended that the judgment in ashok agencies case by this court is prior to the amendment to entry 23 of the iii schedule of the vat act wherein household insecticides have been categorised as a separate category for the purpose of imposing a different tax rate and imposing of tax for insecticides used for agriculture and horticulture purpose have been shown at a lower rate of 4% keeping in view the financial exemption given .....

M/S Godrej Sara Lee Ltd. Vs. State of Karnataka - by Prl. Secretory to ...

Court : Karnataka

..... challenging the amendment brought in to the iii schedule of entry 23 of the karnataka value added tax act. ..... is dealing would attribute to it' and also contended that the judgment in ashok agencies case by this court is prior to the amendment to entry 23 of the 111 schedule of the vat act wherein household insecticides have been categorized as a separate category for the purpose of imposing a different tax rate and imposing of ipx for insecticides used for agriculture and horticulture purpose have been shown at a lower rate of 4c/c keeping ..... , in the petitioner's products are mentioned in the insecticides act, as such, to impose higher rate of tax the amendment brought in could not be reserved for clarification as it comes within the definition of insecticides as is defined under the insecticides act as well as under entry 23 of the hi schedule to the vat government pleader submitted, the apex court in the case of united offset process pvt ltd vs assistant collector of customs, bombay & ors - ..... order issued by the commissioner of commercial taxes conferring jurisdiction on the deputy commissioner of commercial taxes (enforcement) 1, south zone for passing of assessment / reassessment order in the case of the petitioner under s.39(l) of the vat act for the tax period from august 2008 to march 2009 and april 2009 to january 2010, is opposed to principles of natural justice since already the authority has determined that petitioner is liable to pay tax at higher rate of 12.5% on sale .....

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 ..... 366 remains with the transferor who only transfers the right to use the goods to purchaser, while noticing the fact that under amended article 366(29a), one or more of the essential ingredients of 'sale', as defined in the sale of goods act are absent within the ambit of purchase and sales for the purposes of levy of sales tax after the 46th amendment as the intention of the parliament is to enlarge the scope of the definition of 'sale' by a fiction.28. ..... he also drew our attention to the order of the apex court in the case of bharathi airtel limited dated march 2, 2009 to contend that, the learned single judge was right in not interfering with the matter in the instant case.12. ..... . yet in another affidavit dated june 15, 2009 filed by the head accounts of the appellant-company, reference is made to the proposition notice dated october 16, 2008 issued under section 39 of the act calling upon the appellant to show cause as to why the turnover relating to receipts of space segment charges, access fee and royalty charges .collected by the appellant-company should not be taxed under the provisions of the kvat act as constituting a transfer of the right to use goods .....

M/S Bhavani Enterprises Vs. The Additional Commissioner

Court : Karnataka

..... order under section641) of the karnataka value added tax act, 2003 since the objection filed are found to be not acceptable, the appeal dated 23-10-2009 is set aside in respect of penalty levied under section 70(2)(a) of the kvat act, 2003 and order passed by assessing authority dated 30-04-2009 are restored. ..... bhavani the enterprises, bangalore, has filed the present appeal under section 66 of karnataka value added tax act, 2003, aggrieved by the order of the revisional authority, namely, the date of order 13-06-2018, sta no.71/2013 m/s bhavani enterprises & others vs. ..... of the karnataka value added tax act, 2003 [ act , for short]. ..... we are therefore, satisfied that it remains a finding of fact, not giving rise to any question of law for our consideration under section 66 of the act and we do not find any perversity in the order passed by the revisional authority in the present case and he has rightly relied upon the division bench decision of this court in in microqual s case [supra]. ..... -3, bangalore, the first appellate authority, however, set aside the said penalty imposed upon the assessee by his order dated 23.10.2009 shifting the burden of proof on the department to prove the existence of circumstances which justifies the penalization of assessee for commission of offence of producing false and fake invoices on the basis of which penalty under section 70[2]. ..... (cause title amended vide court order dated0303.2017) ...appellants (by sri atul k. .....

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301

..... the concept of the value added tax comes from the generic expression so as to include not only taxes on sales but also taxes on service as service has ..... it was held:an amending act may be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit ..... clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will ..... participate in the draw page 2519 to be a separate right there would still be no sale of goods within the meaning of sales tax laws because the draw itself could not be any movable property and the participation in the draw was only with the object to win the ..... be levied on the services provided by the respondent to the government of sikkim in promoting and marketing of lotteries; the state government is also empowered to impose tax on the organization and conduct of lotteries in the state in exercise of its powers under entries 34 and 62 of the list ii of the seventh schedule read with articles 245 and 246 of ..... , in fact, states of tamil nadu and karnataka have barred lottery.we have been taken through the budget speech of the hon'ble minister of finance for 2008-2009, the relevant portion whereof is as under:5.4 business auxiliary service:5.4.1 services provided in relation to promotion or marketing of service provided by the client is leviable to service tax under business auxiliary service. ..... karnataka state .....

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

Court : Karnataka

..... prayer: these writ petitions filed under article 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. ..... section 10(3) of the kvat act, prior to its amendment vide the karnataka value added tax (amendment) act, 2015, shall be read down to enable the petitioners to calculate the net tax liability by deducting the input tax paid on its purchases from its out put tax liability, irrespective of the month in which the selling dealer raises invoices ..... thereafter, on april 1, 2015, the karnataka value added tax (amendment) act, 2015 ( the 2015 kvat amendment act for short) was brought into force. ..... thereafter, apparently, realising the revenue s folly, the legislature substituted section 10(3) vide the karnataka value added tax (amendment) act, 2015, ( the 2015 kvat amendment act for short). ..... the additional commissioner of commercial taxes, (sta 59 of 2009 and 75-83 of 2013), this court has categorically held that: the benefit of input tax cannot be extended by overlooking the statutory requirements under section 10(4) of the act read with sub-section (1) and (4) of section 35 of the act. .....

itc Limited Kolkata and Others Vs. State of Karnataka Rep. by Principa ...

Court : Karnataka

..... articles 226 and 227 of the constitution of india praying to declare that sub section (5) of section 4 of the karnataka value added tax act, 2003, as inserted by the provisions of the karnataka value added tax (amendment) act, 2010 as unconstitutional, ultra vires, illegal, bad in law and null and void and consequently by a writ of certionary or a declaration in the nature of writ of certiorary quash sub-section (5) of section 4 of kvat act, 2003 inserted with effect from 1st april 2010 vide amendment section 2 (iv) of karnataka valud added tax (amendment) act, 2010 (karnataka act no.4 of 2010) annexure a and etc. h.g. ..... in this writ petition, the petitioner has challenged the constitutional validity of sub section (5) of section 4 of the karnataka value added tax act, 2003 (the kvat act for short) which is inserted by the karnataka value added tax (amendment) act, 2010 (karnataka act no.4 of 2010) with effect from the first day of april 2010. 2. ..... in view of the above, sub section (5) of section 4 of the kvat act, 2003 which provides for levy of tax on the maximum retail price indicated on the label of the container or pack thereof, is declared as unconstitutional on the ground that such a taxing provision is beyond the legislative competence of the state under entry 54 of list ii of the seventh schedule of the constitution of india. .....

Mysore Construction Co. (Prop. Mycon Construction Ltd. Represented by ...

Court : Karnataka

Reported in : ILR2009KAR2657; (2009)24VST250(Karn); 2009(3)KCCRSN123; 2009(6)AIRKarR141

..... clarification regarding tax liability of dealers under composition on their purchases from unregistered persons', nothing else is forthcoming in ..... the budget speech of the finance minister while introducing the state budget for the year 2006-07 and the proposal for amending the provisions of the act being as part of the finance bill and in the absence of ..... making the provisions of section 15[5][e] of the act operative from 1.4.2006 though notified later on 30.3.2007 and in this regard has drawn attention to the statement of objects and reasons provided by the government when the bill for amendment of section 15 of the act was introduced in the assembly and points out that except for saying that the provisions were as part of rationalization measures sought to be introduced in the karnataka value added tax act, 2003 and indicating that it was ' .....

Shree Renuka Sugars Ltd. a Company Incorporated Under the Provisions o ...

Court : Karnataka

Reported in : (2007)9VST35(Karn); 2007(5)AIRKarR358

..... force in terms of the notification dated 30.3.2007 published by the 2nd respondent will be an act adverse and in feet detrimental to the industrial and business activity of the petitioner and having regard to the background leading to this legislation, petitioner has approached this court questioning the constitutional validity of the act as amended in amendment act 6/2007 insofar as it relates to the inclusion of the denatured spirit at serial no. 4 to the iv schedule of the karnataka value added tax act, 2003, contending that inclusion of denatured anhydrous alcohol at serial no ..... writ petitioner, who is a dealer under the provisions of the karnataka value added tax act 2003, (for short 'the act') is a manufacturer of sugar and incidentally produces molasses which is a bye-product from which it is claimed by the writ petitioner that denatured spirit is manufactured and in the sale of which the petitioner has found many stumbling blocks, the latest according to the writ petitioner being levy of tax at 20% under the act, as amended by the amendment act no. ..... ., towards the persons manufacturing ethanol based petroleum products and to ensure that has come up with the present amendment to the act, which is though sought to be projected as a revenue raising measure in letter and spirit and in effect is a measure to regulate the trade of denatured spirit ..... 2, which is one for withdrawing an earlier exemption, which the petitioner enjoyed prior to the introduction of this amending act.3 .....

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

Court : Karnataka

Reported in : ILR2009KAR633

..... the manner in which the provisions of sub-section (1) of section 72 of the act have been tinkered every year as an annual exercise, as can be noticed below:section 72(1) of the karnataka value added tax act, 2003 as it stood from time to time since 2005ii. ..... -section (1) of section 72 of the act, as it stood in the parent act underwent the first amendment by act no 6 of 2005, with effect from 1 -4-2005; that in the very financial year, the statutory provision, which is one providing for levy of penalty for timely non-compliance, a power considered to be ancillary and incidental to the power of levy of tax on the sale of goods is amended every year, as if it was an annual fiscal exercise; that the second amendment to section 72 was carried out by act no 4 of 2006 with effect from ..... 1 -4-2006; that the third amendment followed in the year 2007 by act no 6 of 2007 and the latest amendment being by act no 5 of 2008, a part of which has been made operative retrospectively from 1-4-2007 itself, whereas the rest .....