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Judgment Search Results Home > Search Phrase: karnataka value added tax act section 60 Page 1 of about 39,023 results (0.546 seconds)

Nov 18 2006 (HC)

Sree Durga Distributors Represented by Its Proprietor Sri. K. Mohan Vs ...

Court : Karnataka

Reported in : [2007]6STT218; (2007)5VST347(Karn); 2007(1)AIRKarR306; AIR2007NOC267(DB)

..... /s. sree durga distributors is before this court, aggrieved by the order dated 31.5.2006 passed by the authority for clarification and advance ruling under section 60 of the karnataka value added tax act of 2003 (for short 'the kvat act'). the appellant-dealer is engaged in the activity of trading in animal feed such as 'dog peed' sold under the brand names 'pedigree' and 'cat feed ..... ' sold under the brand name 'whiskas'. the animal feed sold by the appellant are purchased from the registered dealers situated within the state of karnataka and it would ..... effect from 7.6.2005. he was of the view that the said goods are liable to be taxed at the rate of 12.5% treating the same as non-scheduled goods. the appellant in the circumstances approached the authority under section 60 of the act seeking for clarification in the matter. after hearing, the clarification authority ruled that 'dog reed' and 'cat feed ..... ' do not fall under entry 8 of the first schedule or entry 5 of the revised first schedule with effect from 7.6.2005 and the and goods are liable to be taxed under 12.5%. appellant .....

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Feb 24 2006 (HC)

Stovekraft Pvt. Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : ILR2006KAR3894

..... 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 ..... a dealer registered under the provisions of the karnataka value added tax act, 2003 (for short, hereinafter referred to 'the kvat act'). it is engaged in the manufacture and sale of utensils like pressure cookers, stoves, tavas, flasks, etc. under the act the goods are subjected to tax under five different rates of tax under four separate schedules and under section 4(1)(b) of the kvat, 2003. ..... prescribed for steel articles, aluminum articles and other articles made of other metals as well as pressure cookers. 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. however ..... the aforesaid entry to the third schedule. however, with a view to seek an advance ruling from the authority filed an application under section 60 of the kvat act, seeking an advance ruling on the applicability of rate of tax on the sale of stainless steel lpg stove, kerosene wick stove, aluminum non-stick cook-ware, stainless steel vacuum flask. before the .....

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Feb 11 2009 (HC)

Sri Krishna Spinning and Weaving Mills Pvt. Ltd. Represented by Sri Y. ...

Court : Karnataka

Reported in : (2010)27VST194(Karn)

..... this common consolidated judgment.3. this and the connected appeal have been preferred under section 66 of karnataka value added tax act 2003 (hereinafter for brevity shall be called as 'the act'), against the order dated 29.09.2005 passed by authority for clarification and advance rulings created under section 60 of the act (hereinafter referred to as the authority). the appellant had also filed an application ..... for rectification of the order dated 29.09.2005 by moving another application before the authority on 27.10.2005. by subsequent order passed by the authority, clarification has been issued mentioning therein that the rate of tax would be 4 ..... the appellant sought clarification by moving an appropriate application before the authority by filing an application under section 60 of the act.7 the dyeing work undertaken by the appellant on cotton fabrics manufactured by them is the final act, but prior to this act of dyeing, various processes are undertaken for making the fabric fit for dyeing. the processes normally ..... , in respect of their respective contentions. after completing the aforesaid exercise, the assessing officer would he at liberty to proceed in the matter and to add to the value of turnover, in accordance with law, the actual percentage of chemicals, dyes and colours which are retained or embedded on the textile or fabric as the case may .....

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Jul 03 2008 (HC)

India Heritage Foundation Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : (2008)18VST376(Karn)

..... the petitioner-trust. it is in the context of this activity that the petitioner appears to have filed a 'nil' return of liability under the provisions of the karnataka value added tax act, 2003 (for short, 'the act') for the months october, november and december, 2006.3. the controversy in the writ petition relates to filing of this 'nil' return as in the view of ..... 2005] 141 stc 298, such activities are also activities attracting the tax liability under the corresponding earlier law, namely, karnataka sales tax act, 1957.5. the background leading to this development was that the officials of the commercial taxes department had issued a notice dated january 19, 2007 under section 38(1) of the act (copy at annexure c) apprising the petitioner-trust that the case ..... authority on the basis of such books of account produced may proceed to assess such dealer.25. the only way of correcting that is by having recourse to section 39 of the act. section 39 of the act provides for reassessment proceedings and contemplates the proposition notice, opportunity and then quantification. with the assessee having filed 'nil' return and action in terms of ..... in view of the peculiar facts of their case, it may not be applicable, it appears they had sought advance ruling before the authority for clarification and ruling under section 60 of the act.7. the authority clarified in terms of its clarification dated march 26, 2007 (copy at annexure d) indicating, inter alia, that the receipt of payments from the .....

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Mar 12 2013 (HC)

M/S. Gras Impex Pvt. Ltd. Vs. the Commissioner of Commercial Taxes Van ...

Court : Karnataka

..... the commissioner of commercial taxes (karnataka), bangalore, invoking the jurisdiction under section 59(4) of the karnataka value added tax act, 2003, for short kvat act could invalidate the clarification issued in the petitioners case, by the authority for clarification and advance rulings, under section 60, without having invoked the revisional jurisdiction under section 64(2) or the remedy of an appeal under section 66 of the said act? sec.59(4) of the ..... kvat act reads thus:- 59. instructions ..... uniformity in the work of assessments and collection of revenue, clarify the rate of tax payable under this act in respect of goods liable to tax under the act, and all officers and persons employed in the execution of this act shall observe and follow such clarification. sec. 60 of the kvat act reads thus:- 60. clarification and advance rulings.- (1) the commissioner may constitute an authority for clarification .....

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Aug 31 2001 (SC)

M/S. Live Oak Resort P. Ltd. and anr. Vs. Panchgani Hill Station Munic ...

Court : Supreme Court of India

Reported in : AIR2001SC3478; 2001(2)Crimes212(SC); JT2001(7)SC422; 2001(6)SCALE1; (2001)8SCC329

..... deciding factor in the matter of grant of sanction of additional fsi and power to relax the height issue, the municipality in terms of section 45 of the act remained and still remains the authority to sanction or reject the plan in the ordinary course of events. there is thus no conflict between ..... stands vested with the planning authority and there cannot be any manner of dispute in regard thereto by reason of the provisions of section 45 of the act of 1966 - this aspect of the matter has already been dealt with herein before as such we need not further dilate on the ..... 28th november, 1995 ought to be noticed. the public notice reads as below:'panchgani hill station municipal council,panchgani public notice under section 37 of maharashtra regional and town planning act, 1966.:no.vi/9999-95. - all citizens residing in panchgani hill station municipal council's limit are informed by this public ..... brushed aside in a summary fashion. eventual rejection does not have any manner of correlation with deemed sanction - it is only that expiry of the 60 days that the sanction is deemed to be given, subsequent rejection cannot thus affect any work of construction being declared as unauthorised. the deeming provision ..... or refuse a proposal, there stands an obligation on the part of the authority to communicate the decision and where no orders are communicated within 60 days from the date of submission of the plan either by way of a grant or refusal thereto, the authority shall be deemed to have .....

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Nov 22 2012 (HC)

M/S. Karnataka Chemists and Druggist Association and Others Vs. State ...

Court : Karnataka

..... seventh schedule to constitution of india, insofar as the petitioners are concerned. h.g. ramesh, j. ( oral): the petitioners are challenging the constitutional validity of sub-section (4) of section 4 of the karnataka value added tax act, 2003 on the ground that it is beyond the legislative competence of the state legislature under entry 54 of list ii of the seventh schedule of the constitution ..... namely sub-section (4) of section 4 of the karnataka value added tax act, 2003 (the act for short) reads as follows: 4. liability to tax and rates thereof (1) .. (2) (3) . (4) notwithstanding anything contained in sub-section (1), subject to such conditions as may be prescribed, a registered dealer, if he so elects, may pay tax on the sale of goods specified in sl. no.60 of the ..... the tax payable under the normal method will be refunded within the time stipulated under rule 128 of ..... who does not want to opt for the alternate method of taxation provided under sub-section (4) can opt for the normal method and can also apply for refund or adjustment of the tax under section 10(5) of the act read with rules 127 and 128 of the karnataka value added tax rules, 2005. in such an event, any payment made by him in excess of .....

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Oct 11 2012 (HC)

M/S. Micro Labs Ltd. Rep by Its Managing Director Dilip Surana Vs. the ...

Court : Karnataka

..... far petitioners are concerned and etc.) h.g. ramesh, j. oral: in this writ petition, the petitioner is challenging the validity of the amendment to sub-section (4) of section 4 of the karnataka value added tax act, 2003 (the kvat act, for short ) by karnataka act no.6 of 2007 on the sole ground that in ought to have been given retrospective effect from 02.10.2006. the amendment ..... act came into force prospectively w.e.f. 01.04.2007. the amended sub-section (4) reads as follows: (4) nothwithstanding anything contained in sub-section (1), subject to such ..... any other goods, on the maximum retail price indicated on the label of the container or pack thereof or on such maximum retail price reduced by an amount equal to the tax payable (the impugned amendment is shown in ..... condition as may be prescribed, a registered dealer, if he so elects, may pay tax on the sale of goods specified in si.no.60 of the third schedule or .....

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Apr 15 1994 (SC)

Karnataka Forest Development Corporation Ltd. Vs. M/S. Contreads Priva ...

Court : Supreme Court of India

Reported in : AIR1994SC2218; 1994(48)ECC74; 1994(73)ELT509(SC); JT1994(3)SC357; 1994(2)SCALE594; (1994)4SCC455; [1994]3SCR539; [1994]95STC561(SC)

..... plantation corporation to the private limited companies, were forest produce within the meaning of the karnataka forest act, 1963 (hereinafter referred to as 'the act') and hence liable to payment of forest development tax under section 98-a thereof.2. even though validity of sub-section (1) of section 101-a, which enabled the state government to grant or supply forest produce to any person on payment ..... rubber sheets could be regarded as 'forest produce'. it may further not be out of place to mention that the definition of 'forest produce' in the act was amended in 1989 and rubber latex was added as one of the items in it. but the learned counsel for the state did not rely on the amended definition as clarificatory of what was ..... submission, rather on claim that the word 'caoutchouc' was wide enough to include rubber sheets.3. the respondent, a private limited company, negotiated with the state of karnataka in 1979 for supply of 60 tonnes of natural rubber of grade rma i to v per month for a period of five years. a year later state forest corporation was constituted. the state ..... of seigniorage value as may be fixed by the chief conservator of forest, was challenged, it does not .....

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Oct 21 1991 (HC)

Assistant Commercial Tax Officer (intelligence) Vs. N.N. Jariwala

Court : Karnataka

Reported in : ILR1991KAR4414

..... irregularities were noticed, which amounts to contravention of section 26 of the karnataka sales tax act, 1957, read with rule 26 of the karnataka sales tax rules, 1957. (a) books of accounts not maintained. as explained above, you have wilfully acted in contravention of the provisions of the karnataka sales tax act, 1957 and is punishable under section 29(2)(d) of the karnataka sales tax act, 1957. so, i propose to file a ..... . after verifying the stock of art silk and pure silk fabrics the officer was of the view that the respondent had committed an offence punishable under section 29(1)(a) of the karnataka sales tax act (for short 'the act') and a notice to that effect was issued on september 26, 1987 (annexure 'b'). subsequently having regard to the objections raised by the respondent, ..... vouchers, invoices, sales bill, etc. not maintained and produced for verification. in the absence of the regular books of accounts, the purchases of silk fabrics and art silk fabrics stock valued at rs. 1,48,800 and rs. 12,000, respectively, held in the business premises without relevant purchase invoices/vouchers. so the suppression of the purchases are totalling to a ..... sum of rs. 1,60,800. 3. the sales turnover of silk fabrics and art silk fabrics arrived by adding gross profit at 10 per cent on purchases, i.e., rs. 14,800 and rs. 1,200, respectively. so the suppression of .....

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