Judgment Search Results Home > Cases Phrase: maharashtra value added tax rules Court: kerala Page 1 of about 115 results (0.057 seconds)

M/S.Saachi Medic Vs. the Intelligence Inspector

Court : Kerala

..... the petitioner is that, the petitioner is a registered dealer under the kerala value added tax act and the central sales tax act and is ordinarily doing business involving interstate sales to governmental institutions, procuring such materials from the state of maharashtra. ..... -------------------------------------------- dated this the 31st day of october, 2014 judgment detention of the goods transported by the petitioner issuing ext.p7 notice under section 47(4) of the kvat act, 2003 referring to the 'tax in arrears' to be cleared by the petitioner, made the petitioner to approach this court by filing this writ petition.2. ..... it came to be intercepted by issuing ext.p7 notice under section 47(4) of the act, demanding clearance of tax arrears, which according to the petitioner is per se wrong and arbitrary in all respects and hence under ..... the notice no.32071316433/2014-15 under rule65) of the cst (kerala) rule for the months april2014to june2014dated209.2014. ..... the notice no.32071316433/2013-14 under rule65) of the cst (kerala) rules for the months april2013to february2014dated209.2014. ..... in addition to the same, the petitioner shall also satisfy tax payable at the rate of 5% in respect of the commodity that is being transported now, on ..... notice issued by the second respondent/assessing authority under section 22(3) of the kvat act and rule 6(5) of the cst rules, the petitioner submitted w.p.c. no. ..... the notice under rule65) of the cst (kerala) rules no.32071316433/2012-13 dated2009.2014. .....

Kmp Timbers Vs. Commercial Tax Inspector and anr.

Court : Kerala

Reported in : (2010)27VST536(Ker)

..... the common issue involved in all these cases is whether the commissioner is authorised to issue the impugned circulars fixing the 'minimum sale price' for calculating the advance tax realisable under section 47(16a) of the kerala value added tax act, 2003 and if it is within the power and competence of the commissioner, whether the sale price fixed in respect of 'live chicken' as involved in ..... card shall be invalidated, on penalizing the green card holder for violation of any provisions under the kerala general sales tax act, 1963, kerala value added tax act, 2003 or the central sales tax act, 1956. ..... grant of value added tax refund without ..... of the 'sale price' by the commissioner, to have a uniform application, in the course of the proceedings pursued by the officers under him, while calculating the estimated sale price for collecting the advance tax at the check-post/entry point, is very much within the four walls of the law and cannot be assailed under any circumstances, especially when the dealers are provided with an alternative course to have actual ..... the petitioners herein, having an opportunity to obtain necessary 'green cards' as contemplated under section 19a, read with rule 21a and thus to cross the check-post/border without any necessity to pay the advance tax or else to remit the advance tax as assessed by the assessing authority on the basis of the invoice/bill price + transportation charges and other amounts as specified ..... state of maharashtra : [2004] 265 itr .....

Kerala Builders Forum and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2009(3)KLJ228

..... this court upheld the provisions for collection of advance tax under section 47(16-a) of kerala value added tax act. ..... xxxxxx (c) if relating to giving authority or the same duty as a conveyance power to a promoter or developer (under 2 lor 22 as the case may by whatsoever name called, for be) on the value or the estimated construction, development or sale or cost of proposed construction/ transfer (in any manner whatsoever) development of such property, of any immovable property. ..... in support of the submission that, something which has nothing to do with conveyance, as defined under section 2(d) of the kerala stamp act, cannot be taxed treating the same as conveyance, by amending the schedule to the act, but without amending the substantive provision. ..... that it was the third petitioner who obtained the building permit from kakkanad panchayat, under the kerala municipality building rules, 1999, which were extended by the government to the said panchayat's area also! ..... state of maharashtra : (2004) 9 scc 431, the validity of the definition of 'conveyance', which included orders made by the high court under section 359 of the companies act in respect of amalgamation ..... state of maharashtra (supra), wherein the validity of a provision in the bombay stamp act, providing that agreement for sale of a flat plus delivery of possession will be deemed to ..... state of maharashtra : (1999) 5 scc 725 ..... state of maharashtra : (2004) 9 scc 438, ..... on the decisions of the apex court in state of maharashtra v. .....

Pan Polymers Vs. State of Kerala

Court : Kerala

Reported in : 2006(2)KLT329

..... the grievance of the petitioners is that before expiry of the period of exemption granted to them under the notification referred above the kerala value added tax act, 2005 (hereinafter called the 'vat act') came into force with effect from 1.4.2005. ..... kgst act, 1963 (15 of 1963) been in force on the date of commencement of this act, and that the tax or taxes so deferred shall be repaid, after the expiry of the period for which such deferment is granted, in such instalments over a period of five years, in such manner as may be specified..it is clear from sub-clause (1) of section 32 that exemption ..... the date of commencement of this act:provided that the government may, by notification, which may be subject to such conditions and restrictions as may be specified therein, order to defer the payment of the whole, or any part of the tax payable by such industrial units under this act, which shall not be more than the unavailed portion of the exemption to which such unit would have been eligible had the notification issued under the ..... the special government pleader on the other hand contended that rule of promissory estoppel does not apply to legislation and therefore, challenge according to him, is not maintainable. ..... they have also referred to the vat act introduced in states like karnataka, maharashtra etc. .....

Pepsico India Holdings Pvt. Ltd. Vs. State of Kerala and ors.

Court : Kerala

Reported in : (2009)24VST29(Ker)

..... value added tax ..... in the case of new industrial units under small-scale industries, and medium and large-scale industries for a period of seven years from the date of commencement of commercial production in respect of tax payable under the kgst act on the turnover of sale of goods manufactured and sold within the state and on the turnover of goods taxable at the point of last purchase in the state, ..... issued by the director of industries is intended only to certify the actual commencement of commercial production of the unit before the cut-off date and the monetary limit of tax exemption that the unit would be eligible for and that at the same time the director of industries was not required to certify the entitlement of the unit for ..... certificate it is stated that the eligibility certificate is issued on the condition that the deputy commissioner (general), commercial taxes, which is the sanctioning authority shall decide on the eligibility of the unit for the sales tax exemption under the relevant notification vide general procedure in this regard clarified by the state level committee in the meeting ..... mathur air 1986 sc 1499 the court held that the court may even depart from the rule that plain words should be interpreted according to their plain meaning and it is open to the court to depart from the golden rule of construction so as to give effect to the object and purpose of the enactment by ..... state of maharashtra [1995] 97 stc 55 for the proposition that by an executive order .....

Tharangini Records Vs. State of Kerala and ors.

Court : Kerala

Reported in : [1991]81STC284(Ker)

..... chunks of revenue were contributed by the excise duty, value added tax, sales tax and the like by those products.12. ..... portion of the clarification reads :'having examined the matter in detail the government by virtue of the powers conferred under section 59-a of the kerala general sales tax act, 1963, hereby clarify that record players and cassettes will come under entry 155 of the first schedule to the said act liable to sales tax at 15 per cent at the point of first sale within the state. ..... for the two years, as against the assessments made both under the central sales tax act, 1956, and kerala general sales tax act, 1963, are evidenced by exhibits p8, p10, p13 and p14. ..... other words, the legislature had noticed the gramophones and the gramophone records and the tax yielding source thereunder, even prior to the amendment of the act in 1980.18 ..... state of maharashtra air 1973 sc 157 and ziyauddin burhanuddin ..... it is not necessary to trace all the sales tax laws and the entry regarding gramophone in the schedules ..... therefore approached this court to quash exhibit p15 and for a declaration that the cassettes are not liable to be assessed under entry 155 of the kerala general sales tax act as it stood during the relevant time.9. ..... how the state legislature viewed these developments and adapted their strategies in relation to the taxing operation may now be considered.16. ..... scientific events and inventions may be briefly referred to, to understand the vexed tax problem involved in the case.11. .....

Prasad v.M. Vs. State of Kerala

Court : Kerala

..... the certificate of registration dated 23/9/2009 issued under the kerala value added tax rules, 2005. ..... required for use in the public service and in the case of public works, irrigation, forest, w.a.nos.1649, 1675 & 1687/13 -11- stationary, police, local self government institutions and other special departments, the rules contained in the stores purchase manual should be supplemented by the special rules contained in the codes and manuals of the departments concerned, like pwd code, forest code, stationary manual, police manual, etc. ..... (c)no.16661/2013 was that, there was in fact deliberations and discussions between local self government department and stores purchase department, as contemplated under the rules of business of government of kerala issued by the governor of kerala under clauses (2) and (3) of article 166 of the constitution of india before formulating ..... the authority which had been in consultation with the dgca had been provided for under the business rules and it cannot be held by any stretch of imagination that the ministry of civil aviation is not an authority concerned with the safety ..... that, going by the provisions contained in the kerala panchayat raj w.a.nos.1649, 1675 & 1687/13 -30- act, 1994, it is the mandatory duty of the grama panchayats to implement street lighting programmes and that, the property tax levied by the grama panchayats are mainly utilised for the purchase of electrical items required for street lighting. ..... state of maharashtra and others (2007 .....

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Reported in : [2000]119STC236(Ker)

..... which the assessment relates :provided that this time-limit shall not apply in the case of dealers who, being liable to get themselves registered as provided for under the act and the rules made thereunder have failed to do so:provided further that all assessments pending as on the 1st day of april, 1993 shall be completed within a period of four years from the date ..... petitioner brought to the notice of the authorities rule 32(21) of the kerala general sales tax rules, 1963 (hereinafter referred to as 'the rules'), which reads thus :'accounts maintained by dealer together with all vouchers, bills, declarations, way bills, and delivery notes relating to stocks, deliveries, purchases, output and ..... induprasad devshanker bhatt : [1969]72itr595(sc) , the three-judge bench of the supreme court held as follows :'the principle is based on the well-known rule of interpretation that, unless the terms of the statute expressly so provide or unless there is a necessary implication, retrospective operation should not be given to the statute so as to affect, ..... however, after the amendment, a proviso was added to sub-section (2) under which commissioner of sales tax authorises the assessing authority to make assessment or reassessment after the expiration of 4 years from the end of such year ..... state of maharashtra : 1995crilj517 , the supreme court laid down certain principles with regard to the ambit and scope of an amending act and its retrospective operation, which state thus :'(i) .....

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

..... legislature had, recognizing the difficulties faced by the trading community, and with a view to streamlining the levy so as to make it compatible with the concept of value added tax, omitted the provisions of section 6a of the kvat act with effect from 01.04.2015 and made the goods taxable under the kvat act @ 1% under schedule ii ..... levy is not in consonance with the scheme of value added tax that is contemplated under the kvat act, and against the understanding arrived at between the centre and the states in the white paper on state level value added tax drawn up by the empowered committee of state finance ..... concept of a value added tax, which is a tax on value addition, more so when there is no provision enabling the dealer in question to avail input tax credit and further, there is a prohibition against collecting the tax so paid from ..... government of india, on the basis of a resolution adopted in the conference of chief ministers on november 16,1999, for the purpose of arriving at a consensus with regard to the basic design of the state level value added tax that was to be introduced in the various states. ..... attorney-general for ontario and others (supra), made some observations in the context of a rule applicable within the british empire, which are pertinent: it will be essential to keep in mind the distinction between (1) the formation, and (2) the performance, of the obligations constituted by a treaty ..... maharashtra and others [2004 (136) stc 1] and commissioner of income tax .....

Teejan Beverages Ltd. Vs. State of Kerala and ors.

Court : Kerala

Reported in : [2003]131STC538(Ker)

..... the question as to whether conversion of coconut husk to coconut fibre involves manufacture in the context of the provisions of section 5a of the kerala general sales tax act and the supreme court had noted that the word 'manufacture' has not been defined under the act and therefore the meaning of the word known in ..... calling upon him to decide the question whether the lubricating oil sold by them after removing impurities from the used lubricating oil is liable to sales tax and if so at what rate the process applied by the assessee to the used lubricating oil for removing the impurities and making the same fit ..... mineral water shall also conform to the following standards, namely :-- turbidity (not more than) (ntu) -5total dissolved solids (not more than) mg/1 -1500ph value -6.5-8.5copper (cu) mg/1 (not more than) -1.0iron (as fe) mg/1 (not more than) -0.3nitrate (as no) mg/1 (not more than) -45residual free chlorine mg/1 (not more than) -0.2fluoride (as f) mg/1 (not more than ..... rule 18(2) provides that every registered manufacturer of groundnut oil will be entitled to a deduction under clause (k) of sub-rule (1) of rule 5 equal to the value of the groundnut and/or kernel, purchased by him and converted into oil and cake if he has paid the tax ..... was to exempt ice also then either they should have mentioned this substance in item 37 of schedule ii or they should have added that water would be exempted in any form whatsoever. ..... tax officer [1960] 11 stc 827, state of maharashtra ..... maharashtra .....