Judgment Search Results Home > Cases Phrase: the tripura value added tax amendment ordinance 2007 Court: karnataka Page 1 of about 927 results (0.235 seconds)

K. Rama Murthy and Etc. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : AIR1984Kant182; 1984(2)KarLJ236

..... since the summer meetings at the bangalore race club commenced from 10th may, the government considered it necessary to promulgate an ordinance to immediately check the malpractices and fraudulent acts and also to augment the revenue of the state, therefore the mysore betting tax (karnataka amendment) ordinance, 1980 was promulgated. ..... a notification has also been issued under sub-section (2) of section i of the mysore betting tax (karnataka amendment) ordinance, 1980 (karnataka ordinance no. ..... ease, it is inevitable that the social philosophy and the scale of values of the judges participating in the decision should play an important part, and the limit to their interference with legislative judgment in such cases can only be dictated by their sense of responsibility and self-restraint and the sobering reflection that the constitution is meant not only for people of their way of thinking but for all, and that the majority of the elected representatives of the people have, in authorising the imposition of the restrictions, considered them ..... section 12 added to the 1932 act by section 4 of the amending act, which alone is material for these cases reads thus:-' (1) functioning as turf commission agents prohibited. ..... section 12 added by the amending act expressly prohibits any person which means a living or a juristic person to carry on the business or vocation of an agent and makes it penal also. .....

Stovekraft Pvt. Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : ILR2006KAR3894

..... in fact, in the third schedule prior to its substitution by the karnataka value added tax (amendment) ordinance (1 of 2005) which came into effect on june 7, 2005 at entry 4 goods taxable at four per cent were 'aluminum' and 'enameled' utensils. ..... the appellant has challenged in this appeal the order dated september 30, 2005 passed by the authority for clarification and advance rulings (hereinafter referred to as 'the authority') under section 60 of the karnataka value added tax act, 2003, holding the rate of tax leviable to stainless steel lpg stove is at 12.5 per cent, kerosene wick stove at 12.5 per cent and stainless steel vacuum flask at 12.5 per cent.2. ..... the appellant is a dealer registered under the provisions of the karnataka value added tax act, 2003 (for short, hereinafter referred to 'the kvat act'). ..... only one per cent is the tax payable in respect of goods to the second schedule because the second schedule is with respect to precious metal the value of which could be in thousands and lakhs which are normally not used by common man. ..... additional commissioner of commercial taxes, zone-ii, bangalore [2006] 146 stc 124 : [2005] ilr karnataka 34, has held that the terms and concepts appearing in the taxing statutes require to be understood the way in which they have been defined in the statute and in the absence of such definitions in the statutes, they should be understood in their popular meaning and as understood in commercial or common parlance. .....

Mysore Construction Co. (Prop. Mycon Construction Ltd. Represented by ...

Court : Karnataka

Reported in : ILR2009KAR2657; (2009)24VST250(Karn); 2009(3)KCCRSN123; 2009(6)AIRKarR141

..... any specific object that is sought to be achieved by making the provisions of section 15[5][e] of the act operative from 1.4.2006 though notified later on 30.3.2007 and in this regard has drawn attention to the statement of objects and reasons provided by the government when the bill for amendment of section 15 of the act was introduced in the assembly and points out that except for saying that the provisions were as part of rationalization measures sought to be introduced in the karnataka value added tax act, 2003 and indicating that it was 'clarification regarding ..... tax liability of dealers under composition on their purchases from unregistered persons', nothing .....

New Taj Mahal Cafe Pvt. Ltd. by Its Executive Director, K. Jagadish Sh ...

Court : Karnataka

Reported in : (2009)25VST101(Karn); 2009(3)KCCRSN97; 2009(5)AIRKarR167; AIR2009NOC2987

..... the state government has sought to defend the validity of section 15 of the act by drawing attention to the change over of the scheme of levy of sales tax under the karnataka sales tax act, 1957, the scheme of levy of tax under the karnataka value added tax act, 2003 which virtually seeks to harmonize the levy of sales tax as though it is a single point levy; that the scheme is so formulated that the goods which has suffered tax once does not suffer the levy of sales tax again and it is only on the additional value, tax is sought to be levied and collected i.e. ..... writ petitioners are dealers assessable to tax under the provisions of the karnataka value added tax act, 2003 [for short 'the act']. ..... 19802 of 2007 upholding the validity of section 3-c of the karnataka entertainments tax act, 1958 which had also been attacked on the ground of discrimination and it is submitted that the facility of composition being more in the nature of concessional exemption the ratio of the decision in cauvery theatre's case equally applies and therefore also it is urged that the provisions of section 15 of the act cannot be said to be a discriminatory provision.40. ..... 32 of 2004 amended w.e.f. .....

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Reported in : ILR2009KAR633

..... 32 of 2004]it is considered necessary to introduce value added tax to replace the present sales tax system in line with the national consensus for bringing in reforms in ..... are all persons who are dealers as the expression occurs in section 2(12) of the karnataka value added tax act, 2003 [for short, the act] and also dealers who are registered under section 22 of the act.2. ..... of penalty for timely non-compliance, a power considered to be ancillary and incidental to the power of levy of tax on the sale of goods is amended every year, as if it was an annual fiscal exercise; that the second amendment to section 72 was carried out by act no 4 of 2006 with effect from 1 -4-2006; that the third amendment followed in the year 2007 by act no 6 of 2007 and the latest amendment being by act no 5 of 2008, a part of which has been made operative retrospectively from 1-4-2007 itself, whereas the rest of the amendment to section 72 is made effective from 1 -8-2008. ..... prompt compliance with the taxing statute, it necessarily travels beyond the main power; that courts have time and again upheld the validity of such legislative provisions; that the present provision such as sub-section (1) of section 72 of the act is no different from those provisions; that the provision of sub-section (1) of section 72 of the act and the rationale for enacting such provision is well supported by a plethora of decided cases and has in this regard placed reliance on the following decisions:tripura goods .....

Philips Electronics India Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : [2009]20STT314

..... writ petitioners are all persons who are dealers as the expression occurs in section 2(12) of the karnataka value added tax act, 2003 [for short, 'the act'] and also dealers who are registered under section 22 of the act.2. ..... .-it is considered necessary to introduce value added tax to replace the present sales tax system in line with the national consensus for bringing in reforms in commodity taxation ..... ensuring prompt compliance with the taxing statute, it necessarily travels beyond the main power; that courts have time and again upheld the validity of such legislative provisions; that the present provision such as sub-section (1) of section 72 of the act is no different from those provisions; that the provision of sub-section (1) of section 72 of the act and the rationale for enacting such provision is well-supported by a plethora of decided cases and has in this regard placed reliance on the following decisions:tripura goods transport ..... state of assam [2005] 142 stc 88, wherein the supreme court had occasion to uphold the provisions of the assam general sales tax act, 1993, and for such purpose reliance has also been placed on the other decisions of the supreme court in 27 stc 101 (sic), 73 stc 33(sic), tripura goods transport association v. ..... 5 of 2008, a part of which has been made operative retrospectively from 1-4-2007 itself, whereas the rest of the amendment to section 72 is made effective from 1-8-2008. .....

Shree Renuka Sugars Ltd. a Company Incorporated Under the Provisions o ...

Court : Karnataka

Reported in : (2007)9VST35(Karn); 2007(5)AIRKarR358

..... writ petitioner, who is a dealer under the provisions of the karnataka value added tax act 2003, (for short 'the act') is a manufacturer of sugar and incidentally produces molasses which is a bye-product from which it is claimed by the writ petitioner that denatured spirit is manufactured and in the sale of which the petitioner has found many stumbling blocks, the latest according to the writ petitioner being levy of tax at 20% under the act, as amended by the amendment act no. ..... 4 to the iv schedule of the karnataka value added tax act, 2003, contending that inclusion of denatured anhydrous alcohol at serial no. ..... it is the apprehension of the writ petitioner that the provisions of this act was brought into force in terms of the notification dated 30.3.2007 published by the 2nd respondent will be an act adverse and in feet detrimental to the industrial and business activity of the petitioner and having regard to the background leading to this legislation, petitioner has approached this court questioning the constitutional validity of the act as amended in amendment act 6/2007 insofar as it relates to the inclusion of the denatured spirit at serial no. ..... fc 115 csl 2007 (5) dated 30.03.2007 published by respondent no. ..... 6/2007, with which the petitioner is aggrieved.2. .....

Philips Electronics India Ltd. Reptd. by Its Manager - Corporate Fisca ...

Court : Karnataka

Reported in : 2009(3)AIRKarR1; AIR2009NOC2187

..... . 32 of 2004]it is considered necessary to introduce value added tax to replace the present sales tax system in line with the national consensus for bringing in reforms in commodity taxation ..... writ petitioners are all persons who are dealers as the expression occurs in section 2(12) of the karnataka value added tax act, 2003 [for short, the act and also dealers who are registered under section 22 of the act.2. ..... for levy of penalty for timely non-compliance, a power considered to be ancillary and incidental to the power of levy of tax on the sale of goods, is amended every year, as if it was an annual fiscal exercise; that the second amendment to section 72 was carried out by act no 4 of 2006 with effect from 1-4-2006; that the third amendment followed in the year 2007 by act no 6 of 2007 and the latest amendment being by act no 5 of 2008, a part of which has been made operative retrospectively from 1-4-2007 itself, whereas the rest of the amendment to section 72 is made effective from 1-8-2008. ..... . tripura goods transport association v .....

Bharti Airtel Ltd. (Formerly Bharti Tele Ventures Ltd.) Rep. by Its He ...

Court : Karnataka

Reported in : (2009)22VST465(Karn); 2009(3)AIRKarR235(D.B)

..... the appellant-assessee the tax quantified thereunder, on the ground that the appellant - assessee did not avail the statutory remedy of appeal provided under karnataka value added tax act, 2003?2) whether the 3rd respondent - assessing authority was justified in passing the impugned order dated 12.01.2007 making re-assessment of the tax payable by the appellant - assessee - company on the ground that the broadband connectivity provided by the appellant to its subscribers amounts to 'sale of light energy' taxable under section 3 of the karnataka value added tax act, 2003?3) whether the government of karnataka has authority under the ..... constitution of india to levy tax on the appellant - company under the provisions of kvat act in respect of ..... of all the different kinds of composite transactions the drafters of the forty-sixth amendment chose three specific situations, a works contract, a hire-purchase contract and a catering contract to bring them within the fiction of a .....

Sonal Apparel Private Limited Vs. The State of Karnataka and Another

Court : Karnataka

(prayer: these writ petitions filed under article 226 of the constitution of india praying to read down the provisions of section 10(3) of the kvat act, prior to its amendment vide the karnataka value added tax (amendment) act, 2015 at annexure-a in such a manner that the petitioner is permitted to calculate its net tax liability by deducting the input tax paid on its purchases from its output tax liability irrespective of the month in which the selling dealer raises invoices or in the alternative and etc;) 1. ..... the revenue s reliance on the said judgment, is however, wholly misplaced as that was a case where the dealer, having apparently accounted for his purchases in june 2006, claimed credit of the tax paid on the purchases in the month of february 2007. ..... nothing that credit ought to have been claimed in the month of june 2006 an error that could have been rectified by filing a revised return within six months, that is by december 2006, the court disapproved the dealer s action in claiming credit in the month of february 2007. ..... section 10(3) of the kvat act, prior to its amendment vide the karnataka value added tax (amendment) act, 2015, shall be read down to enable the petitioners to calculate the net tax liability by deducting the input tax paid on its purchases from its out put tax liability, irrespective of the month in which the selling dealer raises invoices. .....