Judgment Search Results Home > Cases Phrase: karnataka value added tax amendment act 2009 section 8 amendment of section 35 Page 7 of about 2,424 results (0.319 seconds)

Sandoz Private Ltd. Vs. The Union Of India

Court : Supreme Court of India

..... section 3 of the 1944 act envisages that there shall be levied and collected in such manner as may be prescribed a duty of excise as may be called the central value added tax (cenvat) on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or manufactured in india as, and at the rates, set forth in the ..... to observe that the policy 34 to be published in the gazette of india extraordinary part ii, section 3, sub-section (ii) government of india ministry of commerce and industry department of commerce udyog bhawan notification no.4 (re-2013)/2009-2014 dated: the 18th april, 2013 subject: amendments in paragraph 8.3(c) and paragraph 8.4 of ftp pertaining to deemed exports scheme regarding. ..... on the other hand, the appeals against the decision of the high court of delhi and the high court of karnataka pertain to the refund claim set up by the dta unit suppliers of goods to concerned eou, also in reference to self-same foreign trade policy ..... bench of the high court of karnataka opined that there was no infirmity in the view taken by the learned single judge holding that the appellant cannot be heard to retain the amount which was not payable by way of tax being a case of deemed export. ..... ) against the decision of the bombay high court partly succeed in the 57 above terms; and the appeals filed by the department against the decision of the high court of delhi and high court of karnataka are also partly allowed in the aforementioned terms. .....

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 Solidus Hi-Tech Products Pvt. Ltd Vs. State of Karnataka

Court : Karnataka

..... period, the assessment was deemed to have been accepted, however, the matter was reopened for reassessment under s.39(1) of the karnataka value added tax act, 2003 (kvat act for short) and by order dated 5.4.2010, the deputy commissioner of commercial taxes, bangalore did not find any discrepancy in respect of input tax or output tax and a finding was recorded that the tax paid by the appellant at 4% on the sales of parts of ups was in order. ..... karnataka sales tax act which was under consideration before the division bench of this court in the case of shankar constructions company (supra), is identical to the provisions of s.63 a of the kvat act as it existed prior to the amendment of 2013 and the word used in the last sentence was or and not and , which has been substituted in the kvat act, by amendment ..... with the coming into force of the amendment made with effect from 1.4.2013 in the kvat act whereby the word or has been substituted by and , after 12 which it is now provided under the act to the effect that the revisional authority can cancel the assessment order and direct fresh assessment, which would clearly mean that the same ..... the fact that the statutory powers are necessarily circumscribed by the wording of s.22a and this 11 section unequivocally indicates that if reassessment is necessary that the revisional authority can only direct reassessment. ..... but, by amendment which came into effect from 1.4.2013, the word or was substituted by the word and and the section reads as .....

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. .....

Lochamesh B. Hugar and Others Vs. Union of India Represented by Its Se ...

Court : Karnataka

..... petitioners contend that manufacturers of packaged drinking water not having isi mark or certification of bis are avoiding payment of value added tax vat and thereby the revenue is being deprived to the state ..... except under the bureau of isi mark as per the notification dated 01.08.2011 issued by the ministry of health and family welfare, government of india in exercise of the power conferred by clause (1) of sub-section (2) of section 92 read with section 26 of fss act which is duly gazetted and as such it is contended that irrespective of the nature, size or legal status of the production unit any individual or entity undertaking the manufacture/production of packaged drinking water has ..... lochamesh b.hugar in w.p.17713/2012 is hereinafter referred to as petitioner; manufacturers suppliers of packaged water are referred to as manufacturers; union of india and state of karnataka are referred to as uoi and gok respectively; commissioner for food safety is referred to as commissioner; designated officer, food and safety standards is referred to as designated officer; and, bureau of indian standards is referred to as bis in ..... contention of the petitioner that sub-rule (28) of rule 49 of prevention of food adulteration rules, 2000 as amended encompasses packaged drinking water ..... a recent report by world health organisation (november 2009) suggests that by 2030, in some developing regions of the world, water demand will exceed supply by 50% and thereby water plays in important role in .....

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

..... the learned senior counsel, however, fairly brought to our notice the provisions contained in the orissa value added tax act, 2004, in particular rule 6 and the appendix, to show that by virtue of the said act in the state of orissa, as far as value added tax is concerned, erection of a lift, elevator and escalator would fall under the category of works contract and that in the appendix, a provision of 15% is made for deduction towards labour charges, while arriving at the taxable turnover ..... under the amendments introduced by finance bill no.2 of 2009, the charge of service tax underwent a change and the rate was brought down to 5% of the value of taxable services referred to in sub-clauses (zzd) and (zzzza) of sub- section (105) of section 65. .33 ..... considered the scope of section 2(1)(u-1) of the karnataka sales tax act and other provisions and, considering the wide amplitude of the definition of works contract in the act, interpreted the contract and came to hold that the contract remained a works contract within the meaning of the term as defined under the said act. ..... bhatt, learned senior counsel appearing for the state of karnataka submitted that the question posed for consideration before this bench no longer survives in the light of the 46th amendment, as well as, the judgment of this court in ..... the petitioner wants to reserve its right to effect the supply either from its factory at karnataka or from any other place in india or by importing the lift from a foreign country .....

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

..... control of such right, property or information is with the payer; (b) such right, property or information is used directly by the payer; (c) the location of such right, property or information is in india (iii) to amend section 9(1)(vi) to clarify that the term process includes and shall be deemed to have always included transmission by satellite (including up-linking, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology ..... equally, he submitted that the retrospective amendment to section 9(1)(vi) of the income tax act brought in by the finance act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, ..... view that this court then set aside the judgment of the high court of karnataka dated 24.09.2009 and remanded the case to the high court for a decision of the question on ..... the laws of japan, which marketed licensed computer software products, through a distribution channel comprising value added resellers [ var ]. ..... users, millions of service units ( msus ), processor value units ( pvus ), or other level of use specified ..... for the right to reproduce the imported goods in the country of importation shall not be added to the price actually paid or payable for the imported goods in determining the customs value. ..... which would indicate as to whether 75 or not the royalty/licence fees needed to be included in the value of the imported goods.49. ..... no other value of the ..... very little value. .....

L and T Case Equipment Pvt. Limited Represented by Its Area Accountant ...

Court : Karnataka

Reported in : ILR2009KAR3072; (2010)27VST447(Karn)

..... section 3, there shall be levied and collected a tax on the purchases value of a motor vehicle an entry of which is affected into a local are for use or sale there and which is table for registration or assignment of a new registration mart in the state under the motor vehicles act, 1988, at such rate as may be state government by notification but not exceeding the rate specified in respect of motor vehicles under the karnataka sales tax act 1957 [or the karnataka valus added tax act, 2003]:provided that, no tax ..... said section was inserted in the act for the first time with effect from 01.04.1995 by the karnataka tax on entry of goods (amendment act), 1994 (karnataka act no. ..... of maharashtra 96 stc 659, the act was sought to be amended by the karnataka tax on entry of goods (amendment) bill, 2000. ..... the matter stood thus, the said section 4-b was substituted by new section 4-b and 4-bb with effect from 1-4-1995 by the karnataka tax on entry of goods (amendment) act, 2000 (karnataka act no. ..... , the learned government advocate stoutly defending the amendment contended that the said amendment is brought on the suggestion of this court in syndicate bank's case to the effect that there could be a provision by which no discrimination between imported goods and locally manufactured goods is made and the amount of entry tax is given adjustment in the total liability of sales tax or the amount of sales tax already paid could be given adjustment under the provisions of the entry tax act. .....

Asstt. Cit Vs. Vijay Granites (P) Ltd.

Court : Chennai

Reported in : (2002)75TTJ(Mad)744

..... processed minerals and ores and not to deny the benefit in respect of items like granites which were entitled to the benefit even without reference to the amendment, in the light of the aforesaid discussion, therefore, the appellant is entitled to the benefit of relief under section 80hhc of the income tax act in respect of granites quarried from own quarries as well as purchased from outsiders and processed by cutting them into requisite sizes, dressing them and chiselling them ..... there was nothing on record to indicate that what the assessee exported was such value added granite so that, even assuming that the said circular was explanatory and could, therefore, relate back to the year in question, the assessee could not derive any assistance therefrom ..... 'their lordships in this decision while considering the earlier decision of the karnataka high court made the following observations :'after the conclusion of the arguments and reserving the order, the judgment of the supreme court in stonecraft enterprises v ..... thus, our view is fully fortified by the decision of the division bench of the karnataka high court in (1999) 240 itr 343 (karn).12. ..... in the division bench decision of the karnataka high court (1999) 240 itr 343 (supra), it has been observed as follows :'when rough granites are cut into dimensional blocks of uniform colour and size and when a certain amount of dressing and polishing is ..... he also relied on the decision of the karnataka high court in the case of god granites v. dy .....

Sony India Pvt. Ltd. Vs. The Commissioner of Trade and Taxes

Court : Delhi

..... the appellant is a registered dealer under the delhi value added tax act, 2004 ( dvat act') and is engaged in the sale of wide range of electronic items and information technology ( it') products across ..... to summarize the conclusions in both appeals:(i) for the period 1st april 2005 to 7th august 2005, the appellant cannot take advantage of section 86 of the dvat act as there is no deemed determination by the commissioner accepting the proposed determination of the appellant in terms of section 84 (5) read with section 84(6) of the dvat act;(ii) for the period between 1st april 2005 to 7th august 2005, dscs cannot be said to fall within the ambit of it products under entry 41 to schedule iii ..... sukhdeobabu (1980) 1 scc 621, the supreme court explained in the context of an ambiguity in entry 18 of para 5 of part vii (a) of the scheduled castes and scheduled tribes order (amendment) act that punctuation marks by themselves do not control the meaning of a statute when its meaning is otherwise obvious ?. ..... as far as the karnataka vat act 2003 is concerned, schedule iii of the said act in entry 53 mentions it products including telecommunication equipments as ..... was examining the question whether an atm machine was a 'computer' with reference to entry 20 (2) (b) of part c of the second schedule to the karnataka vat act, 2003 captioned 'computer terminals'. ..... period between 1st april 2005 to 7th august 2005, relying on the judgment of the karnataka high court in diebold systems (p) ltd. v. .....