Court : Karnataka
..... stated state policy and in order to levy tax on liquor, the legislature has inserted entry no.59-a in the iii schedule to the kvat act by way of karnataka value added tax (amendment) act, 2014 (karnataka act no.15/2014) and it would be apt to note the statement of objects and reasons in introducing the amendment bill, 2014 to insert the said entry, which reads as under: statement of objects and reasons it is considered necessary to amend the karnataka value added tax act, 2003 to give effect to the proposals made in the budget particularly to provide for levy of tax on sale of liquor including beer, fenny, liqueur and wine ..... on these grounds, petitioners 13 have sought for declaring clause 8 and 9 of the karnataka value added tax (amendment) act, 2014 (karnataka act no.15/2014) being declared as ultravires and opposed to state policy of merging sales tax with excise duty and consequently, for quashing the notification dated 28.02.2014. ..... . kvat act has been enacted by the state legislature under entry 54 of list ii of vii schedule to the constitution of india which provides for levy of tax on sale or purchase of goods in the state and said enactment is in force with effect from 1st april, 2005, on all commodities except petrol, aviation turbine fuel, diesel and sugar cane .....
Tag this Judgment!Court : Guwahati
..... saraf has specifically pointed out not only to the provisions of section 5 of the aet act, 2001, (as the same stood under the aet act, 2001), but also to the provisions of section 5 as the same, now, stand under the aet (second amendment) act, 2005, and submitted that the preamble to the aet act, 2001, the provisions contained in the enactment, the object and reasons therefor make it clear that the legislative intent is to arrest alleged evasion of local sales tax and also to augment general revenue of the state. ..... entry tax act, 2001, and the assam value added tax act, 2003, have been enacted on two distinctly separate footings, the former having been enacted for the purpose of levy of tax on entry of goods into any local area, in assam, for consumption, use or sale therein, this power being traceable to entry 52 of the state list, the latter is enacted for the purpose of levy of tax on sale or purchase of goods in assam, the subsequent legislation being traceable to entry 54 of the state list, yet the common and broad objective, in both the enactments, are .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!Court : Supreme Court of India
..... no(s).10821-10823 of2011civil appeal no(s).10831 of2011civil appeal no(s).10837 of2011civil appeal no(s).10833 of2011civil appeal no(s).10832 of2011civil appeal no(s).10834-10835 of2011civil appeal no(s).10840-10841 of2011civil appeal no(s).10838-10839 of2011judgment navin sinha, j.the common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under section 40 of the haryana general sales tax act, 1973 (hereinafter referred to as the act of 1973 ) after its repeal on 1.4.2003, by the haryana value added tax, 2003 (hereinafter referred to as the act of 2003 ), is sustainable. ..... , notice, form regulation, certificate) in the order, rule, 6 exercise of any power conferred by or under the said act, and any such act done or any action taken in the exercise of the powers conferred by or under the said act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said act as if this act were in force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this act may be recovered as if the same had accrued under ..... section 61 of 2003 act (before amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed : section 61 of 2003 act (after amendment) (1) the haryana general sales tax act, 1973 (20 of 1973), is hereby repealed. ..... state of chhattisgarh & ors. .....
Tag this Judgment!