Judgment Search Results Home > Cases Phrase: value added tax act 2003 schedule 2 second schedule Page 1 of about 28,223 results (0.324 seconds)

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

Court : Guwahati

Reported in : (2009)25VST41(Gauhati)

..... 'potato chips' manufactured and sold by the petitioner-company under the brand name 'lays' and 'uncle chips' would be covered by entry 80 of part a of the second schedule to the assam value added tax act, 2003 (hereinafter referred to as, 'the act') or the said product would fall under the residuary entry covered by the fifth schedule to the act. ..... mind that 'potato chips' manufactured and sold by the petitioner-company would fall under entry 80 of part a of schedule ii to the assam value added tax act, 2003, as contended by the petitioner and that the said item will not fall under the residuary item contained in serial ..... value added tax act, 2003 ..... chips' manufactured by it under the aforesaid entry 80 of part a of the second schedule and collecting and paying value added tax (vat) at the rate of four per cent on the turnover relating to sale of 'potato chips', received a communication dated february 5, 2007 from the jurisdictional superintendent of taxes, guwahati, seeking to raise a demand for payment of differential tax of 8.5 per cent on the ground that the 'potato chips' manufactured by ..... by the petitioner-company before the learned commissioner in support of its contention that 'potato chips' would be classifiable under entry 80 of part a of the second schedule and not under residuary item included in the fifth schedule to the act were ignored by the said authority as the same do not find any consideration in the impugned order, has also drawn the attention of the court to the .....

Smt. B. Narasamma Vs. Dy.Commr.Commercial Taxes Karnataka andanr

Court : Supreme Court of India

..... extracts all the relevant passages from the aforesaid judgments to reach the conclusion that under the karnataka value added tax act, 2003, the iron and steel products that are reinforced for cement concrete used in buildings and structures, remains exactly the same goods at the point of taxability that is, the point of accretion, and that mere ..... anything contained in sub-section (1) or section 5-b or section 5-c a tax under this act shall be levied in respect of the sale or purchase of any of the declared goods mentioned in column (2) of the fourth schedule at the rate and only at the point specified in the corresponding entries of columns (4) and (3) of the said schedule on the dealer liable to tax under this act on his taxable turnover of sales or purchase in each year relating to such goods: the karnataka sales tax act was amended to tax goods involved in works contracts. ..... every dealer who is or is required to be registered as specified in sections 22 and 24, shall be liable to pay tax, on his taxable turnover, (a) in respect of goods mentioned in,- (i) second schedule, at the rate of one per cent, (ii) third schedule, at the rate of four per cent in respect of goods specified in serial number 30 and five per cent in respect of other goods, and (iii) fourth schedule, at the rate of twenty per cent. .....

Chem Trade India (P) Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2010)27VST421(Gauhati)

..... the writ jurisdiction of this court has been invoked to nullify the order dated december 23, 2008 passed by the commissioner of taxes, assam elucidating that the item 'power tillers' is taxable at 12.5 per cent under the assam value added tax act, 2003 (hereafter referred to as, 'the act') for the period may 1, 2005 to july 28, 2005, i.e. ..... the unsubstantiated plea of the legislative intendment of exclusion of power tillers from the purview of agricultural implement contemplated in entry 1 of the second schedule to the act, in the absence of any tangible and persuasive materials on record in support thereof thus cannot validate the order impugned. ..... saikia per contra, has been emphatic to urge that the amendment of entry 65 of the second schedule to the act is an unmistakable indicator of the fact that a power tiller prior thereto was not construable as an agricultural implement ..... the respondents in their affidavit affirmed by the additional commissioner of taxes, assam, guwahati, while endorsing the determination made vide the impugned order dated december 23, 2008, have asserted that the item 'power tiller' had never been contemplated to be included in entry 1 of the second schedule to the act as would be evident from a conjoint reading of entry nos. ..... the fact that the same rate of tax for an agricultural implement envisaged in entry 1 of the second schedule to the act as well as 'power tillers' on its insertion in entry 65 thereof has been maintained, cannot also be lost sight of .....

Kerala Textile and Garments Dealers Welfare Association Vs. State of K ...

Court : Kerala

Reported in : 2007(1)KLT165; (2009)24VST104(Ker)

..... 116 in the 3rd schedule to the kerala value added tax act, 2003, is unconstitutional. ..... 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. ..... 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. ..... as stated earlier, the only consequence is the loss of revenue for the relevant year, as provided in the second schedule to the ade act.5. ..... (4) distribution of additional duties among states: during each financial year, there shall be paid out of the consolidated fund of india to the states in accordance with the provisions of the second schedule such sums, representing a part of the net proceeds of the additional duties levied and collected during that financial year, as are specified in that schedule.3. ..... the learned senior government pleader (taxes) appearing for the respondents would submit that the only consequence of levying tax in relation to an item included in the first schedule to the ade act is that the state cannot claim any share of the duty collected, as provided in the second schedule to the said act. ..... the second petitioner is one of its members. .....

M.M. Udyog. Vs. the Additional Commissioner of Commercial Taxes.

Court : Karnataka

..... these appeals under section 66 of the karnataka value added tax act, 2003 (for short the act) are by the dealer who was amongst other goods buying and selling what is known as artificial flower petals apart from ..... a textile material cut into pieces in the shape of a flower petal and therefore it has lost the character of textiles and has become a different product, but nevertheless, base is textile and a reading of entry 78 in schedule-iii to the act indicates that it only contains such of those items which are made out of textile material, particularly, readymade garments and other described items such as clothing accessories like handkerchiefs, shawls, scarves, mufflers etc ..... and 4 indicate that in respect of goods mentioned and figuring in second, third and fourth schedules levy is at different rates of tax as is stipulated and if any goods does not fit into any one of these three schedule and is also a goods not figuring in first schedule, which are exempted goods, it necessarily attracts tax at the general rate of tax as indicated in section 4(1)(b) of the act, which rate of tax was 12.5% at the relevant point of time.34 ..... . liability to tax and rates thereof:-(1) every dealer who is or is required to be registered as specified in sections 22 and 24, shall be liable to pay tax, on his taxable turnover,(a) in respect of goods mentioned in, -(i) second schedule, at the rate of one per cent,(ii) third schedule, at the rate of four per cent, and(iii) fourth schedule, at the rate .....

Kalyanamma Vs. the Chief Personal Manager.

Court : Karnataka

(prayer: this wa is filed under sec.4 of the karnataka high court act to set aside the order passed in wp no.13107/2011 (s-ksrtc) dated 16.6.2011.)1. .....

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... the learned aag relating to the contention of the writ petitioners that the impugned levy is discriminatory because of the exemption granted to the goods specified in the schedule and taxable under the assam value added tax act, 2003, which are produced and manufactured within the state of assam, by virtue of section 5 of the 2001 act, has submitted that the goods in respect of which the discrimination is alleged do not suffer from any discrimination. ..... prasar bharati and all kinds of textiles and fabrics are articles of special importance under section 14 of the central sales tax act, the president did not give sanction to the proposed levy on those goods and, therefore, the inclusion of tobacco, which is also an article of special importance, in the schedule, by issuing notification under section 3(4) of the act and subsequently by second amendment act, is violative of article 304(b) of the constitution, the same having not been sanctioned by the president. mr. ..... on the other hand, the submission of the learned counsel for the respondents in the appeal and the writ petitioners is that the said provision having been omitted and there being no saving clause in the second amendment act saving all the actions already taken under the omitted provision of law, all actions taken have become non-existent as if these actions were never taken at all and the said provision having been .....

Indian Oil Corporation Ltd. (Guwahati Refinery) Vs. State of Assam and ...

Court : Guwahati

..... goods, the sales of which are exempted under the assam value added tax act, 2003 (assam act 8 of 2003) for reasons of such goods being included in the first schedule to the said act, which after entry into a local area are sold by an importer in the course of inter-state trade or commerce or in the course of export out of the territory of india or are dispatched outside the state by way of stock transfer, the import value of such specified goods subsequently sold or sent out in the ..... however, with the omission of the aforesaid section 3(4) with effect from may 12, 2005 by the second amendment, while the collection of tax already made would not be affected all pending proceedings would become null and void. ..... the first is that the legislature must possess the power to impose the tax and secondly the grounds for which the impost was earlier declared to be illegal or invalid, must be removed/cured. ..... (4) the state government may, by notification in the official gazette, add to, delete, amend or otherwise modify the said schedule and also may vary the rates of tax of the goods specified in the schedule and thereupon the said schedule shall be deemed to have been amended accordingly, [deleted by assam entry tax (second amendment) act, 2005 with effect from may 12, 2005]5. ..... in doing so the bench took note of the provisions of section 8a inserted by the second amendment act of 2005 with effect from may 12, 2005 and the materials placed in the affidavit of the state. .....

M/s. Pioneer Marketing, Rep. by its Proprietor Anilkumar Niranjanprasa ...

Court : Karnataka

..... the provisions of the karnataka value added tax act, 2003 (herein after referred to as kvat act, 2003). ..... is primarily comprised of edible oil and its use being similar to that of edible oils, the petitioner was of the understanding that the said product nutralite is liable to be taxed as edible oil at the rate of 5.5% under entry 31 of the third schedule to the kvat act, 2003. ..... noticed that the reasoning of the commissioner having considered the law laid down in various decisions including the judgment of the supreme court in aluva sugar agency s case the ultimate reasoning of the second respondent commissioner in negating the case of the petitioner boils down to the conclusion that aluva sugar agency was rendered in a different context and could not be applied to the facts of the ..... his further conclusion that the classification has to be seen with reference to the specific entry in the schedule and since the entry in the kerala sales tax act specifically included margarine and the court in that case had placed the product there along with the products covered by the entry and the classification can ..... state of kerala, the product nutralite being a fat spread should also be considered as edible oil and taxed at the rate of 5.5% as enumerated under entry 31 of the third schedule of the kvat act which reads as follows: entry 31: edible oils (non-refined and refined), but excluding coconut oil sold in sachets, bottles or tins of 200 millilitre each or less, including when such consumer .....

Hewlett Packard Financial Services India Private Limited Vs. The State ...

Court : Karnataka

..... (prayer: strps.339-411/2015 are filed under section 65(1) of the karnataka value added tax act, 2003 against the order, judgment and decree dated 25.06.2015 passed in sta nos.1346 to 1381/13, sta nos.2529 to 2564/2013 and sta no.2063/2014 on the file of the karnataka appellate tribunal at bangalore, dismissing ..... any state government) under which you afforded concessional customs and/or excise treatment (hereinafter referred to as a scheme ), and (ii) you are consequently authorized (under the exim policy, the customs act, 1962, the terms of the applicable scheme and any other applicable law), to import equipment (including the equipment leased under this schedule) into india at a nil rate of duty or of a concessional rate of duty (as determined by the rules applying to the applicable scheme). ..... agreement between hpfs and the customer; (2) purchase order issued by the customer to hpfs ( po ); (3) invoice issued by the foreign supplier to hpfs and shipped to the customer; (4) bill of entry ( boe ) filed by the customer; (5) lease schedule executed between hpfs and the customer; (6) acceptance certificate signed by the customer; and (7) invoice raised by hpfs on end customer. ..... the second transaction commences after acceptance of the goods/equipments by the end customer after due inspection and testing followed by issuance of acceptance certificate and novation notice followed by signing the lease schedule ie the supplementary agreement not intrinsically linked to the master lease .....