Court : Kerala
Reported in : (2007)5VST381(Ker)
..... this appeal has been preferred under section 62(1) of the kerala value added tax act, 2003 read with rule 80(1) of the kerala value added tax rules, 2005 against the order passed by the commissioner of commercial taxes dated march 2, 2006 holding that super glue imported and marketed by the appellant is taxable at the rate of 12.5 per cent coming under serial number 3(8) of ..... the appellant then sent a letter dated july 19, 2005 to the sales tax officer stating that the super glue sticko brand marketed by the appellant is an item falling under item 164(10) 'esters of unsaturated a cyclic monoacids not elsewhere specified' of the third schedule to the kerala value added tax act, 2003 under which tax payable for the sale of the item shall not exceed ..... the commissioner has however failed to consider the question as to whether the super glue falls under item 164(10) of the third schedule to the kerala value added tax act, 2003 ..... excise, bombay i : 2004(167)elt374(sc) , learned government pleader submitted that what is required to be considered in the matter of this nature is where commodity taxation is taken up by the state authorities the courts should be guided by the manner of classification of the goods which are brought to tax rather than the etymological meaning of the product in question or expert's opinion thereto.5. ..... the amended clause (d) of sub-section (1) of section 6 vide amendment act 39 of 2005 was notified by the government in the gazette only with effect from january .....
Tag this Judgment!Court : Kerala
Reported in : (2007)6VST390(Ker)
..... appeal was preferred under section 62(1) of the kerala value added tax act, 2003 read with rule 80(1) of the rules challenging the clarificatory order dated april 7, 2006 passed under section 94 of the vat act by the commissioner of commercial taxes, trivandrum. w.p.c. no. ..... similarly, rat kill cake is a rodenticide and, hence, would fall under entry 44(5) of the third schedule to the vat act, 2003 as amended by kvat (amendment) act, 2005 and taxable at four per cent. ..... later the above clause was substituted by kvat (amendment) act, 2005 (act 39 of 2005) which came into effect on april 1, 2005 and therefore even prior to april 1, 2005 and after april 1, 2005 in the case of goods not falling under clause (a) or (c), rate of tax was 12.5 per cent at all points of sale of such goods within the state. ..... counsel submitted, therefore, that all along there was no difference between those products under the kerala general sales tax act, as well as under the vat act and the petitioner cannot raise a contention on the basis of hsn code that the item would not fall in the genesis (main description) of the tariff item. ..... 203 in the budget speech of 2006-2007 and proposed to amend serial number 44 in item (5) in column (3). .....
Tag this Judgment!Court : Kerala
Reported in : 2007(1)KLT165; (2009)24VST104(Ker)
..... while so, the kerala value added tax act, 2003 was amended by the kerala value added tax (amendment) act, 2005 and silk fabrics and sarees made of natural silk were included as serial no. ..... all textile fabrics were excluded from the levy of sales tax and subsequently from the value added tax also. ..... 116 in the 3rd schedule to the kerala value added tax act, 2003, is unconstitutional. ..... as it imposes, or authorises the imposition of,(a) a tax on the sale or purchase of goods declared by parliament by law to be of special importance in inter-state trade or commerce; or(b) a tax on the sale or purchase of goods, being a tax of the nalure referred to in sub-clause (b), sub-clause (c) or sub-clause (d) of clause (29-a) of article 366,be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as parliament may by law specify.woven fabrics of silk or of silk waste is included in the first schedule to the above said act and the rate of levy ..... for this reason also, we hold that cotton based tarpaulin is exempted from sales tax under the kgst act.the counsel further added, admittedly, fabrics of silk and other related products are included in schedule i, though the rate of levy is nil. .....
Tag this Judgment!Court : Kerala
Reported in : 2010(1)KLT816
..... . 4568/2007, it is contended that the amount of tax liable to be paid after the amendment is 'five times' of the tax paid earlier for the quarter 1.4.2006 to 31.6.2006 under the pre-amendment value added tax act, as we have already stated, the quantum of tax that is imposed by giving retrospective effect, no doubt, may cause an additional burden on the tax payer ..... the challenge made in this batch of writ petitions/writ appeal is against the amendment brought out to section 6(1)(f) of the kerala value added tax act, 2003 as amended by the kerala finance act, 2006 (act 22/2006). ..... act and five times that under the pre-amendment value added tax act. ..... he then referred to the schedule attached which also shows that the rates indicated do not include value added tax and service tax and therefore, vat as applicable on supply items as well as service tax at 12.24% on labour will be extra. ..... he is a building contractor and is an assessee under the kerala value added tax act (vat act). ..... . it may be that there was no liability to building tax until the promulgation of the act (earlier the ordinances) but mere absence of an earlier taxing statute cannot be said to create a 'vested right', under any existing law, that it shall not be levied in future with effect from a date anterior to the passing of the act .....
Tag this Judgment!Court : Kerala
Reported in : [2007]8STT33; (2007)7VST323(Ker)
..... the relevant portion of the said circular reads as follows:in exercise of the powers conferred by clause (c) of sub-section (2) of section 3, read with sub-section (16a) of section 47 of the kerala value added tax act, 2003, the undersigned, having considered it necessary to prevent evasion of tax in respect of the following evasion-prone commodities, order that tax in respect of the estimated sales turnover shall be collected at the check-posts at the time of import into the state at the rates specified against ..... [1957]1scr605 the validity of section 15 of the rajasthan (protection of tenants) ordinance which authorised the government to exempt any person or class of persons from the operation of the act was upheld and the argument that there was impermissible delegation of legislative power was repelled on the ground that the preamble to the ordinance set out with sufficient clarity the policy of the legislature.8. ..... commissioner of taxes : air1999sc719 , sections 29, 30, 32, 36-a, 38-b and 2(b) of the tripura sales tax act, 1976 (11 of 1976) were assailed on the ground of ..... it is expedient further to facilitate the formation and working of co-operative societies for the promotion of thrift, self-help and mutual aid among agriculturists and other persons with common economic needs so as to bring about better living, better business and better methods of production and for that purpose to consolidate and amend the law relating to co-operative societies in the state of madras.'12. .....
Tag this Judgment!Court : Kerala
Reported in : 2009(2)KLJ552
..... rule 47a of the kerala value added tax rules 2005, deals with refund of input tax remaining unadjusted at the end of the year. ..... the petitioner is a dealer in timber and timber logs, having registration under the provisions of the kerala value added tax act 2008 and central sales tax act 1956. ..... counsel for the petitioner submits that the forest department is also a 'dealer' under the provisions of the kerala value added fax, and the tax amount is paid when the petitioner purchased goods from that dealer. ..... through ext.p3, the petitioner replied that the bills produced by him are issued from the government depots and it will clearly disclose collection of tax on the sale value of the timber. ..... 21c the assessing authority shall, if it is satisfied after such enquiry as it considers necessary, that input tax credit has not been availed of in respect of such goods and that the claim of refund is otherwise admissible, pass an order refunding the tax within three months from the date on which the dealer submitted all the relevant records rectifying the defects, if any, pointed out7. ..... section 11(6) provides that if the input tax of a dealer is more than the output tax for the returned period, then the difference shall be adjusted against amounts if any due from the dealer or shall be carried forward to the next returned period. .....
Tag this Judgment!Court : Kerala
Reported in : 2008(1)KLT303; (2007)10VST743(Ker)
..... 9 in the kerala value added tax rules, 2005 (for short, 'the rules') prescribing the format for credit notes and debit notes, that are to be exchanged by a selling dealer and a purchasing dealer in cases where subsequent to the sale of taxable goods by a dealer the purchaser has returned the goods covered by the tax fully or partly. ..... 9, contained in the rules is invalid, inoperative and unenforceable to the extent it specifies that every credit note would bear a corresponding debit note and vice versa and the same is, therefore, contrary to section 41(1) of the kerala value added tax act, 2003 (hereinafter referred to as, 'the act'). ..... the taxable event in the case of a levy of sales tax, or value added tax, as the case may be, is the sale of taxable goods. ..... the charging provision relating to levy of value added tax, has also been enforced. ..... in the case of a selling dealer, the assessee in the present case, issuance of credit note is a certification that the selling dealer has credited the purchasing dealer's account with the value of goods returned, together with taxes related thereto. ..... in such circumstances, though the sale is complete and therefore the taxable event, as contemplated by the act, has also taken place law gives a liberty to the selling dealer to demonstrate that a portion of the goods once sold was actually returned and therefore, the tax effect on such sales as reflected in the sale invoice would actually be lower than what was originally contemplated. .....
Tag this Judgment!Court : Kerala
Reported in : (2010)27VST295(Ker)
..... the charging section under the kerala value added tax act, hereinafter called 'the act' for works contract is section 6(1)(e) and (f), respectively. ..... to substitute section 8(a)(ii) with the following provision:(ii) any works contractor not falling under clause (i) above may, at his option, instead of paying tax in accordance with the provisions of the said section, shall pay tax at three per cent of the contract amount after deducting the purchase value of goods excluding freight and gross profit element consigned into the state on stock transfer or purchased from outside the state and for the purchase value of goods so deducted shall pay tax at the scheduled rate applicable to such ..... on going through the original provision and the proposed amendment, we notice that the purpose of the amendment introduced by the finance bill, 2009 is to permit compounding by those who are registered under the cst act and who bring goods from outside kerala on condition that the purchase value of the goods brought from outside will be subject to the schedule rate of tax. ..... in view of the proposed amendment, and in view of the discussion above, we are of the view that there cannot be any absolute bar against payment of tax at compounded rate on the works executed involving fabrication, supply and installation of kitchen cabinets. .....
Tag this Judgment!Court : Kerala
Reported in : (2008)15VST493(Ker)
..... bicycles, tricycles and cycle rickshaws and specified parts are brought under four per cent tax under entry 13 of the third schedule to the kerala value added tax act, 2003. ..... even though i agree with this argument of the learned government pleader, i feel the matter requires to be considered by the government and if they feel that higher rate of tax on some cycle parts are not intended, amendment has to be carried out. ..... i doubt whether the items taxed by the assessing officer at the higher rate of 12.5 per cent under section 6(1)(d) are really intended to be taxed by the legislature at the said rate, more so because those items are not specifically included in notification, s.r.o. no. ..... these assessments are challenged on the ground that the provisions of the kvat act authorising levy of sales tax on parts of bicycles not covered under entry 13(3) at 12.5 per cent are discriminatory and against the mandate of article 14 of the constitution of india.2. ..... so far as the estimate of turnover at higher rate is concerned, if the petitioners have any grievance that the orders are adverse to them, after the government reconsiders the matter, they are free to file appeals against the impugned orders on this issue. ..... reported in [2007] 7 vst 535 in support of their contention that discriminatory legislation is liable to be declared unconstitutional under article 14 of the constitution of india. .....
Tag this Judgment!Court : Kerala
Reported in : (2009)19VST359(Ker)
..... the only issue arising in all the three cases filed by the same assessee pertains to the tax liability on the assessee's product, 'white oats', under the kerala value added tax act, 2003. ..... the first question to be considered is whether 'white oats' sold by the assessee under the name 'shantis' is exempted from tax under original entry 9 renumbered as 12 of the first schedule to the act and if not, the appropriate rate applicable to the product under the other schedules to the act. ..... learned counsel for the assessee has referred to items contained in entries 48 and 49 of the third schedule to the act, which provide for levy of tax on various forms of grains and food products.6. ..... learned counsel appearing for the assessee has referred to the word used 'oats' in entry 12(3) of the first schedule [previously item 9(3) of the same schedule] and contended that 'oats' in all forms are exempted from tax. ..... on application filed under section 94 of the act, the commissioner of commercial taxes, vide annexure a order produced in o.t.a. no. ..... in view of the above, we direct the assessing officer to revise the assessments made up to date at four per cent but forfeit excess collection of tax after date of clarification.9. ..... we, therefore, reject assessee's claim that the product is exempted from tax under item 12(3) of the first schedule to the act.5. ..... a, in the connected two cases, challenge is against assessments at the higher rate of tax at 12.5 per cent.2. .....
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