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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 ..... . 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 ..... 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. .....

M/s. JMC Projects (India) Ltd. Vs. The State of Karnataka, Rep. by Com ...

Court : Karnataka

..... invoking the provisions of section 63a of the kvat act, which was inserted by the karnataka value added tax (amendment) act, 2006 [karnataka act no.4 of 2006], the revisional authority issued notice for revising the order of assessment passed ..... in these revision petitions relates to invoking of suo moto revisional powers by the joint commissioner of commercial taxes in exercise of the powers vested under section 63a of the karnataka value added tax act, 2003 (for short kvat act'). ..... by the amendment act no.4 of 2006, besides making several other amendments under the kvat act, also inserted a new section 63a of the kvat act providing for revisional powers of joint commissioner, which were in the same terms as provided for additional commissioner under section 64 of the kvat act. ..... allahabad quashed the same on the ground that sanction given after more than four (4) years from the end of assessment year 1985 was barred by virtue of limitation prescribed under section 21(2) of u.p.trade tax act, 1948 and as such amendment to section 21 by adding proviso with effect from 19.02.1991 would not revive the limitation and on the date of amendment coming into force assessment orders has become time barred. ..... sec.65(1) of the kvat act, against the judgment dated 27.6.2012 passed in sta no.1104/2009 to 1109/2009 and stas.1123/2009 to 1128/2009 on the file of the karnataka appellate tribunal, bangalore, dismissing the appeals filed under sec.63-a(1) of the karnataka value added tax act, 2003. .....

M/S Jmc Projects (India) Ltd Vs. The State of Karnataka

Court : Karnataka

..... section 63a of the kvat act, which was inserted by the karnataka value added tax (amendment) act, 2006 [karnataka act ..... joint commissioner of commercial taxes in exercise of the powers vested under section 63a of the karnataka value added tax act, 2003 (for short kvat act ). ..... amendment act no.4 of 2006, besides making several other amendments under the kvat act, also inserted a new section 63a of the kvat act providing for revisional powers of joint commissioner, which were in the same terms as provided for 7 additional commissioner under section 64 of the kvat act ..... that sanction given after more than four (4) years from the end of assessment year 1985 was barred by virtue of limitation prescribed under section 21(2) of u.p.trade tax act, 1948 and as such amendment to section 21 by adding proviso with effect from 19.02.1991 would not revive the limitation and on the date of amendment coming into force assessment orders has become time barred. ..... however, after the indispensable requisite, for inquiry as 13 reassessment before amendment, a proviso was added to sub- section (2) under which the commissioner of sales tax authorizes the assessing authority to make assessment or reassessment before the expiration of 8 years from the end of such year notwithstanding that ..... act, against the in sta no.1104/2009 to11092009 & stas.1123/2009 to11282009 on the file of the karnataka appellate tribunal, bangalore, dismissing the appeals filed under sec.63-a(1) of the karnataka value added tax act, .....

M/S Bhavani Enterprises Vs. The Additional Commissioner

Court : Karnataka

..... 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 ..... 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 ..... karnataka value added tax act, 2003 [ act ..... 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 ..... facts and circumstances and the position of law, the penalty levied under section 70(2) of the kvat act, 2003 for the tax periods under appeal does not stand the test of law in this case ..... the same cannot be accepted for the reason that in the instant case the faa is of the opinion that the input tax claim cannot be allowed for reason that purchases are on false invoices and had rejected the input tax claim, once purchase invoices are considered as false and input tax claimed is found to be incorrect, penalty u/s date of order 13-06-2018, sta no.71/2013 m/s bhavani enterprises & others ..... (cause title amended vide court order dated0303. .....

M/S Mitsubishi Corporation India Pvt Ltd. Vs the Value Added Tax Offic ...

Court : Delhi

..... conditions specified in section 6(2) of the cst act have been satisfied by the petitioner or not for the purposes of deciding as to whether the petitioner is or is not ..... petitioner in terms of the conditions specified in section 6(2) of the cst act and had rejected the petitioners claim merely on the ground that since the first sale was exempted, the second and subsequent sale cannot be exempted from the cst act, we find that the right course to follow would be to set aside the impugned assessment orders as well as the penalty orders and remand the matter to the value added tax officer to determine as to whether the ..... the first place, he submitted that the value added tax officer as well as the additional commissioner in their orders have clearly held that the sales made by the petitioner to its purchasers in andhra pradesh, haryana and maharashtra were in the nature of sales which fell under section 3(a) of the central sales tax act, 1956 (hereinafter referred to as the cst act). ..... state of karnataka: 2009 (2) scc 326, in view of the following observations made by the supreme court in the said decision:- "16 ..... hence, the second prayer was made in the amended writ petition.3. .....

M/S. Pbr Select Infra Projects, Represented by Its Partner P. Bhaskar ...

Court : Andhra Pradesh

..... reddy, learned senior counsel appearing for the petitioner, submitted that respondent no.3 has not satisfied the two mandatory conditions, namely, filing of pan card and proof of the latest income tax returns (itrs) in his name and also the value added tax (vat) registration and the latest clearance thereof. ..... even though section 184 of the act was not considered in the said judgment, by virtue of clause 6 of the amended partnership deed, the effect of section 184 of the act, if any, gets ..... the learned senior counsel further submitted that for the purpose of income tax act, 1961 (for short "the act") a partnership firm has a separate legal existence by virtue of section 184 thereof and that therefore respondent no.3 who has filed his tender in his individual capacity, cannot file the itrs of the said ..... even if individual partners are liable for getting their individual incomes separately assessed under section 10 of the act, in the absence of any legal bar under the provisions of the act, there can be no reason for preventing a partner of a partnership firm from filing the itrs of the firm for the purpose of showing his turnover, financial capacity and other requirements as prescribed by the ..... state of karnataka (1990) 2 scc 488)and ramanadayaram shetty ..... that the clearance should be in respect of the financial year immediately preceding the issue of the tender notice, which is 2010-11, and that respondent no.3 has only filed the vat clearance certificate of financial year 2009-10. .....

M/s. Ghodawat Industries (India) Pvt., Ltd. Vs. Additional Chief Secre ...

Court : Karnataka Dharwad

..... under: on 28.03.2014, the appellant-petitioner filed writ petitions against the respondents praying to declare and hold that the words "prevailing market price of such goods in the local area" in the definition of "value of the goods" in section 2 (a) (8-a) of the karnataka tax on entry of goods act, 1979, is unconstitutional, and is beyond the competence of the state legislature under entry no.52 of list ii of seventh schedule to constitution of india, in so far as the petitioner is concerned and also issue ..... writ of certiorari quashing the notices bearing no.cto (audit) - 3/kteg/13-14/b all dated 19.03.2014 issued by the commercial tax officer (audit) -3, belgaum, the 4th respondent proposing to pass re-assessment orders and levy penalty under section 6 (2) of the act for tiie years 2005-2006, 2006-2007, 2007-2008 and 2008-2009 at annexure-g, h, j and k respectively and also for quashing execution and operation of the order bearing no.26439370 dated ..... were given liberty to file applications for amendment and ordered to list the writ petitions ..... ia-i/2014 for amendment of the writ ..... amended ..... judge of vacation bench erred in observing that the enactment was passed in the year 1992 but the constitutional validity is challenged by the petitioners in the writ petitions 22 years after passing the said act in the year 2014 and that it is settled law that the initial presumption is that the statute passed by the state legislature or the parliament as valid unless held to be invalid and there .....

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 ..... commissioner of income tax, delhi-i : [2007]289itr83(sc) , holding:it may be noted that the amendment made to section 271 by the finance act, 2002 only stated that the amended provision would come into ..... 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 ..... a 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 ..... includes services as a commission agent, but does not include any information technology service or any activity that amounts to 'manufacture' within the meaning of clause (f) of section 2 of the central excise act, 1944.clause (zzb) of section 65(105) of the act defines 'taxable service' to mean any service provided to a client, by a commercial concern in relation to business auxiliary service. ..... that, 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. ..... and karnataka state .....

M/S. Pantaloon Retail (India) Ltd. Vs. Assistant Commissioner of Comme ...

Court : Karnataka

..... 1956 r/w section 39 of the karnataka value added tax act of 2003: to quash the consequent demand notice issued by the 2nd respondent at annexure 'f: to strike down the interest levied as per section 36 of the kvat act of 2003 and to declare and strike down section 72(2) of the kvat act as unconstitutional.2. ..... respondent had issued the notice to which the petitioner furnished the particulars for the period 2006 2007 in relation to the assessment under central sales tax act of 1956, however, stating that stock transferred to its own branches within the state is not covered section 6a of the central sales tax act and it only deals with stock transfer outside the slate and that furnishing of the declaration tonus is not necessary for intra state transfer. ..... in view of the amendment to section 18a of the cst act. ..... according to the petitioner's counsel, by letter dated 25.5.2009, petitioner has informed that the stocks worth rs.3.53,16.035/- returned to their outside the state principals was also included in the total value of stock transfer as such, furnishing of f' declaration does not apply to such return of goods to the principals and in this regard, he relied upon the decision of the kerala high court in the case of m/s. .....

Devas Multimedia Private Limited Vs. The Principal Commissioner of Inc ...

Court : Karnataka

..... with a view to provide speedy disposal, it is proposed to amend the income-tax act so as to create an alternative dispute resolution mechanism within the income-tax department and accordingly, section 144c has been proposed to be inserted so as to provide inter alia the dispute resolution panel ..... who have invested usd7500000 (inr323250000.00), inr30000and 2839 class c equity shares and 3000 class e5equity shares respectively and in terms of the investors amount of inflow read with the number of shares and the face value of share was rs.10/- and the same were issued at premium of rs.1,14,015/- during the relevant year read with previous year, the shares have been issued at premium of rs.21,445.82/-, rs.25,504.56 and rs.1,14, ..... holla, learned senior counsel for petitioner vehemently contended that principal commissioner of income tax has no jurisdiction to invoke section 263 of act 1961 in issuing notice to the petitioner on 08.02.2016 in respect of assessment order for the year 2009-10 which has attained finality by the ao in passing the final assessment order ..... in the case of dhananjaya reddy vs state of karnataka reported in (2001)4 scc9 in para no.23 held ..... pointed out by the karnataka high court in the decision ..... in the high court of karnataka at bengaluru dated this the27h day of september, 2019 ..... the karnataka high court pointed out the difference between the approval and permission by referring p.ramanatha aiyar's law lexicon and held that when approval is given it means the .....