Judgment Search Results Home > Cases Phrase: sale of goods act 1930 chapter i preliminary Court: karnataka Page 1 of about 265 results (0.094 seconds)

Arun Manikchand Shah and Another Vs. State of Karnataka and Others

Court : Karnataka

Reported in : AIR1996Kant386

..... provisions have been made for levy of entry tax on motor vehicles. though s. 3 is the general charging section under the act providing for levy of tax on entry of goods, specified in the first schedule, for consumption, use or sale in any local area, section 4b starts with non absence clause, sub-section (1) whereof reads as under :. 'notwithstanding anything contained ..... reads the definition of 'dealer', as'set out in clause 1 (k) of section 2 of the karnataka sales tax act, 1957. there the 'dealer' has been defined inter alia to mean a person who carries on business of buying, selling, supply-ing or distributing goods, directly or otherwise, and includes commission agents, millers and manufacturers. if the definition of the word 'dealer .....

Arun Manikchand Shah and Others Vs. State of Karnataka and Others

Court : Karnataka

Reported in : ILR1995KAR3080; 1996(41)KarLJ137

..... provisions have been made for levy of entry tax on motor vehicles. though section 3 is the general charging section under the act providing for levy of tax on entry of goods, specified in the first schedule, for consumption, use or sale in any local area, section 4b starts with non obstante clause, sub-section (1) whereof reads as under : 'notwithstanding anything contained ..... reads the definition of 'dealer' as set out in clause (1)(k) of section 2 of the karnataka sales tax act, 1957. there the 'dealer' has been defined, inter alia, to mean a person who carries on business of buying, selling, supplying or distributing goods, directly or otherwise, and includes commission agents, millers and manufacturers. if the definition of the word 'dealer' as .....

M/s. Raman Boards Ltd., rep. by its Asst. Vice President, Finance and ...

Court : Karnataka

..... board/high density board as a paper, so as to fall within the third schedule of the kvat act, 2003. section 3 of the kvat act, 2003 is the charging section. it provides that tax shall be levied on every sale of goods in the state by a registered dealer or a dealer liable to be registered, in accordance with the ..... , then, there is no difficulty for statutory classification under a particular entry. the classification of the said goods for the purpose of levy under the central excise act, furnishes no guidance for determining the rate of levy under the state sales tax act. the definition of a word given for a specific purpose in an enactment cannot be treated upon to ..... has held as under: 8. we may, at the outset, state that the classification of the said goods for the purpose of levy under the central excise act, furnishes no guidance for determining the rate of levy under the state sales tax act. we have to examine the meaning of the paper as understood in common parlance. entry 125 of the .....

M/S Raman Boards Ltd Vs. The State of Karnataka

Court : Karnataka

..... density board as a - 55 - paper, so as to fall within the third schedule of the kvat act, 2003. section 3 of the kvat act, 2003 is the charging section. it provides that tax shall be levied on every sale of goods in the state by a registered dealer or a dealer liable to be registered, in accordance with the ..... then, there is no difficulty for statutory classification under a particular entry. the classification of the said goods for the purpose of levy under the central excise act, furnishes no guidance for determining the rate of levy under the state sales tax act. the definition of a word given for a specific purpose in an enactment cannot be treated upon to ..... has held as under: 8. we may, at the outset, state that the classification of the said goods for the purpose of levy under the central excise act, furnishes no guidance for determining the rate of levy under the state sales tax act. we have to examine the meaning of the paper as understood in common parlance. entry 125 of the .....

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... to know that, there was a separate notification issued by the government in exercise of the power conferred under section 8(5) of the cst act, 1956 in which cst payable on inter-state sale of the goods, namely, (1) liquid glucose, (2) dextrin (3) maize starch (4) gluten (5) grits (6) maize husk (7) oil cake (8) corn step liquor ..... petitioner has sought to quash the provisions of clause (ii) of sub-section (2) of section 18-aa of the karnataka sales tax act, 1957, as violative of article 14 of the constitution of india. the petitioner has also sought for a writ of prohibition, restraining the first respondent from proceeding further ..... petition. further, the petitioner has sought for a declaration declaring that, the provisions of clause (ii) of sub-section (2) of section 18-aa of the karnataka sales tax act, 1957 have no applicability to amounts collected by way of or purporting to be by way of cst in excess of a the prescribed rate of tax. further, the .....

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

..... sections read together is clear and there is no scope for any doubt or confusion in this regard. while applying these provisions to the finance act, 1994, we have to substitute for the word goods the word service. 12. it is argued as the wordings of the section stands, it is only in respect of the two types ..... held as under:- total income means the total amount of income, profits and gains computed in the manner laid down in the act, and there are no good reasons why the word assessment occurring in the saving provisions should be restricted in the manner suggested so as to exclude proceedings for assessment of escaped ..... under a particular heading or sub-heading of the schedule to the central excise tariff act, 1985, or the additional duties of excise (goods of special importance) act, 1957 or the additional duties of excise {textiles and textile articles) act, 1978, or that any goods are or not covered by a particular notification or order issued by the central government or .....

Samuel Thyagaraja Kumars Vs. K. Sitarama Achar

Court : Karnataka

Reported in : AIR1977Kant158; ILR1977KAR992; 1977(2)KarLJ1

..... the scope of the said section. the definition of the word 'person' in s. 2(i) does not include a court. when the act says that 'no person shall transfer by way of sale, mortgage, gift, lease for a period exceeding ten years, or otherwise, any urban or urbanisable land', the parliament imposed a restriction on a ..... freed from all alienations of in cumbrances effected by him subsequently to the attachment of the property sold in execution.'section 27 has, therefore, no application to execution sales and its scope is limited to transfer inter partes. therefore, the learned civil judge was right in overruling the objection of the appellant and, directing the execution to ..... a view to bringing about an equitable distribution of land in urban agglomeration to sub serve the common good'. the act provides for fixation of ceiling limit and question of land in excess of such ceiling limit. 8. section 27 of the act is found under chap. iv, the head of the said chapter is 'regulation of transfer and .....

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court : Karnataka

Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

..... as to the person who brought the same into territory of india and in this background we have to look into section 111 of the customs act. section 111 provides for confiscation of improperly imported goods brought from a place outside india. in the instant case a show-cause notice came to be issued on 24-11-2000 to the respondents under ..... were not traceable and hence the persons from whom the goods were seized were proceeded with and as such when the goods were seized at bangalore the proceedings for confiscation of the seized goods being an action in rem, pertains to the sale of goods perse the proper officer having jurisdiction over the situs of the goods had the authority to initiate proceedings, which admittedly has .....

Suresh D. Bankapur and Others Vs. State of Karnataka Rep. by Its Secre ...

Court : Karnataka Dharwad

..... for the parties at considerable length and with their assistance gone through the entire material placed on record and the relevant provisions of the l.a. act and kiad act and so also the judgments relied upon by them in support of their contentions. sri a.p. murari, learned counsel appearing for the appellants, ..... marked value and other items relevant for determination of compensation. the format specifically insists that the statutory benefits whatever the claimant is entitled to under the act should necessarily have to be calculated and awarded as compensation in addition to the market value. 4. in the present case, the agreement is in kannada ..... land has agreed to receive compensation at .................. representing the compensation payable to the owner determined by the land acquisition officer, as required under the said act and rules and whereas government has agreed at the request of the owner to pay the owner a sum of rs.............. representing the full compensation payable to .....

M/S. Cargomar Vs. Union of India

Court : Karnataka

..... date of order 06-02-2018 w.p.no.15866/2016 m/s. cargomar vs. union of india & anr. 34/41 a of the act contained in chapter xiv dealing with the confiscation of goods and imposition of penalties does not deal with a contingency like prohibition under regulation 23 quoted above. therefore, the procedure provided in section 122-a of ..... of prohibition under regulation 23 and the impugned order, therefore, deserves to be quashed.4. he has further submitted that section 122-a of the act contained in chapter xiv dealing with the confiscation of goods and conveyances and imposition of penalties , comprising of sections 111 date of order 06-02-2018 w.p.no.15866/2016 m/s. cargomar ..... for licence for customs brokers and section 146(1) of the act provides that no person shall carry on the business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the .....