Judgment Search Results Home > Cases Phrase: value added tax act 2003 schedule 2 second schedule Page 6 of about 28,223 results (0.573 seconds)

M/S. Sky Gourmet Catering Private Limited Vs. the Assistant Commission ...

Court : Karnataka

..... the assessee is a registered dealer under the provisions of the karnataka value added tax act, 2003 (hereinafter for short referred to as the kvat act). ..... in that view of the matter, the order of the learned single judge though holding that the first appeal is not an efficacious remedy but advising the appellant to prefer first appeal to the second appellate authority as the first appellate authority may not be in a position to take a different view from the one which is expressed in the circular which he has issued, is contrary to the statutory provisions ..... the power to levy such tax can be traced to serial no.97 of list i of the seventh schedule and this court in laghu udyog bharati v ..... by legal fiction it is treated as deemed sale, empowering the state legislature to levy sales tax/vat by virtue of the power conferred on them by entry 54 of list ii of vii schedule to the constitution , in so far as value of goods involved in the execution of contract. 23. ..... the power to make laws for the states in respect of matters listed in list ii in the seventh schedule is exclusively that of the state legislatures. ..... 246(1) of the constitution specifies that the parliament has exclusive powers to make laws with respect to any of the matters enumerated in list 1 in the seventh schedule of the constitution. ..... 246(1) of the constitution specifies that the parliament has exclusive powers to make laws with respect to any of the matters enumerated in list i in the seventh schedule of the constitution. .....

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 .....

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

..... monsanto petition, filed under article 226 of the constitution of india, brings a challenge to entry 39 of schedule c to the maharashtra value added tax act, 2002 ( the mvat act ); the definitions under sections 65(105)(zzr), 65(55a) and 65(55b) of the finance act, 1994; and sub-clause (c) of section 66e of the finance act, 1994. ..... between monsanto india and the third party with whom it deals is not, and cannot be, a sale assessable under the maharashtra value added tax act, 2002 ( the mvat act ). mr. ..... relevant provisions of the maharashtra value added tax, 2002 read thus: 2 ..... or incorporeal nature(2)1patents2trade marks3import licenses including exim scrips, special import licenses and duty freeadvance licenses.4export permit or license or quota5software packages6credit of duty entitlement pass book7technical know-how8goodwill9copyright10designs registered under the designs act, 1911.11sim cards used in mobile phones.12franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the ..... this agreement, subway receives two kinds of consideration, one being a one-time franchisee fee which is paid when the agreement is signed; and the second is a royalty fee paid weekly by the franchisee on the basis of its weekly turnover. ..... since september 2003, subway has been paying service tax to the union of india on the consideration received by it from the .....

Azam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.

Court : Kerala

Reported in : 2008(2)KLJ572

..... they also produced the clarification issued under section 59(4) of the karnataka value added tax act, 2003 that the product is taxable at 4% as per entry 7 of the third schedule to the karnataka value added tax act, 2003.2. ..... 2 of the third schedule to the kerala value added tax act, 2003 (in short 'kvat act') or under entry 75(2) of s.r.o. no. ..... boils down to the question as to whether by crushing betel nuts and processing them with spices and oils, a new product could be said to have come into being which attracted duty separately under the schedule to the tariff act.in our view, the process of manufacture employed by the appellant-company did not change the nature of the end product, which in the words of the tribunal, was that in the end product the 'betel ..... arecanut powder and arecanut(1) arecanut powder 0802.90.13(2) arecanut 0802.90.11-----------------------------------------------section 6 of the kvat act provides that goods specified in the first schedule are not taxable and goods specified in the second and third schedules are taxable at the rates specified therein and at all points of sale, clause (d) of section 6(1) says that in case of goods not falling under schedules i to m, the rate of tax is 12.5% at all points of sale and that the state government may notify a list of goods taxable ..... only if the goods are not coming under the first, second or the third schedule, goods can be classified by notification. .....

Pepsico India Holdings Pvt. Ltd. and ors. Vs. Commissioner of Commerci ...

Court : Chennai

Reported in : (2009)25VST632(Mad)

..... challenging the validity of the clarification dated march 29, 2007, issued by the commissioner of commercial taxes, chennai 5, first respondent, holding that branded chips are taxable at 12.5 per cent under part c of the first schedule to the tamil nadu value added tax act, 2006 (hereinafter referred to as, 'the tnvat act') the petitioners have filed the present writ petition. ..... part c of the first schedule (sub-section (2) of section 3) reads as follows:all goods other than those exempted in fourth schedule and those specified in second schedule and in part a and part b of the first schedule.26. ..... according to him, residuary provision can be attracted only if the goods cannot, by any process of reasoning, fall under either the second schedule or part a or part b of the first schedule and therefore, the first respondent has manifestly erred in classifying 'potato chips' under the residuary entry of part 'c' of the first schedule, without having regard to the specific entry 107 of part 'b' of the first schedule.8. ..... as branded potato chips cannot be fit in either part a or part b of the first schedule or second schedule or fourth schedule, they should necessarily be classified only as a residuary item in part 'c' of the first schedule to the tnvat act. ..... the assistant commissioner (fast track assessment circle i), chennai 6, second respondent, is the assessing authority. ..... , second petitioner, who in turn, sells the same to the retailer, the third petitioner, and from there it reaches the .....

B.Madhu Kumar Vs. State of Kerala

Court : Kerala

..... (iii) whether on the facts and in the circumstances of the case is the tribunal justified in denying exemption to the products of the unit of the petitioner by holding that the kerala khadi and village industries board act does not empower the board to issue any certificate of approval when entry 55 of the `first `schedule to the kerala value added tax act empower the kerala khadi and village industries board to issue such certificate of approval to the unit. ..... :- and sold by the petitioner in view of the provisions of entry 55 of the first schedule to the kerala value added tax act and the certificate and proceedings produced as shown at pages 14 to 17 of annexure iv orders. ..... the short issue involved in the revision petitions is whether metal bodies of trucks manufactured in the petitioner's establishment are exempted from payment of kerala value added tax by virtue of entry 55 to the first schedule of the kerala value added tax act (hereinafter referred as kvat act) 3. ..... one of the requirement is that the product is to be notified by the khadi and village industries commission and the second is that the manufacturing unit is to be approved by the kerala khadi and village industries board. ..... in order to attract the exemption clause, the first requirement is that the unit should be approved by the board and secondly the product should be notified by the khadi and village industries commission, which is governed by the central act, viz. .....

Federation of All India Tea Traders Associations and anr. Vs. Governme ...

Court : Andhra Pradesh

Reported in : (2007)5VST21(AP)

..... value added tax act, 2005 and tax it at 12.5 per cent under sub-section (3) of ..... value added tax act, 2005 as illegal, arbitrary and in violation of articles 14 and 19(1)(g) ..... to bring uniformity in the country with regard to taxation on sales, the value added tax was introduced and it was also introduced in the state of andhra pradesh. ..... are two schedules to the vat ; items falling in one of the schedules carry a tax of four per cent and items falling in another schedule attract 12.5 per cent tax and this is not within the purview of the court to fix a rate of tax for ..... the argument made before the court was that it would not be permissible to impose two different rates of tax in respect of sale of the same article, one rate when the article is sold separately and a different rate when there is deemed sale in connection with the ..... second respondent in his counter-affidavit contends that it is the wisdom of the legislature that has placed different commodities under different schedules ..... counsel appearing for the petitioners, contends that the inclusion of common foodstuff, which is an agricultural product and which is exempt from the excise duty and service charge, in fifth schedule and taxing it at 12.5 per cent was unreasonable. ..... court to give a direction that the tea should be placed in schedule iv and charged tax at four per cent.3. ..... power was exercised arbitrarily and therefore this court should issue writ of mandamus declaring that the inclusion of tea in schedule v of the a.p. .....

Principal and Fellows of Newnham College in the University of Cambridg ...

Court : House of Lords

..... is whether the college remained in occupation of the library for the purposes of para 3a (7) of schedule 10 to the value added tax act 1994 after granting the lease to the company. ..... has availed itself of this option in paragraph 2 of schedule 10 to the value added tax act 1994: subject to sub-paragraph. ..... (and from time to time, no doubt, fellows) would continue to use the library as before, under the supervision of library staff chosen and employed by the college, as before, though the library staff were seconded to newnham college library company limited (the company); the library was still under the control of the governing body, as before, although that control was formally exercised through the colleges controlling shareholding in the ..... , in agreement with lord walker, i am of the view that the college is in occupation of the library within the meaning of para 3a(7) of schedule 10 to the 1994 act, as a result of the arrangements it has entered into with the company, and accordingly i would have allowed the commissioners appeal. ..... of what amounts to a licence to occupy within schedule 9, we have the recent guidance of the court of justice in sinclair collis ltd v customs and excise commissioners (case c-275/01) [2003] stc 898. ..... by lord hoffmann, the words in occupation of the land should be interpreted in accordance with the principles laid down by the european court of justice and the majority of this house in the sinclair collis case, [2003] stc 898 [2001] stc 989. .....

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 .....

M/S. Pioneer Marketing Vs. State of Karnataka

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 9 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 present ..... 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 .....