Skip to content


Judgment Search Results Home  Phrase:karnataka value added tax act section 60

Jan 09 2008

Imagic Creative Pvt. Ltd. Vs. The Commissioner of Commercial Taxes and ...

  • Decided on : 09-Jan-2008

Court : Supreme Court of India

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC)

... must express our reservation in regard to the question as to whether the appellant having already undergone the process of regular assessment before the assessing authority, an application under section 60 of the karnataka value added tax act, 2003 was maintainable. the purpose for which such a proceeding is taken recourse to is well known. when a decision of a competent authority is not known and ... the charges collected towards the services for evolution of prototype conceptual design (i.e. creation of concept), on which service tax had been paid under the finance act, 1994 as amended from time to time is liable to tax under the karnataka value added tax act, 2003 (the act) is the question involved in this appeal which arises out of a judgment and order dated 29.11.2006 passed ... by a division bench of the karnataka high court in sta no. 7 of 2006.3. appellant is an advertising agency. it provides for advertisement services. it ... of accounting or the methodology adopted by the assessee for the purpose of payment of both service tax as also the value added tax attained finality at least for that year. 12. be that as it may, as the order of the competent authority under section 60 of the act would be binding on the assessing authority, in future also, we may examine the merit of ...

Tag this Judgment!
Nov 18 2006

Sree Durga Distributors represented by its Proprietor Sri. K. Mohan Vs ...

  • Decided on : 18-Nov-2006

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 ...

Tag this Judgment!
Feb 24 2006

Stovekraft Pvt. Ltd. Vs. State of Karnataka

  • Decided on : 24-Feb-2006

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 ...

Tag this Judgment!
Feb 11 2009

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

  • Decided on : 11-Feb-2009

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 ...

Tag this Judgment!
Mar 12 2013

M/s. GRAS Impex Pvt. Ltd. Vs. The Commissioner of Commercial Taxes Van ...

  • Decided on : 12-Mar-2013

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 ...

Tag this Judgment!
Jul 03 2008

India Heritage Foundation Vs. State of Karnataka and Ors.

  • Decided on : 03-Jul-2008

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 ...

Tag this Judgment!
Nov 22 2012

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

  • Decided on : 22-Nov-2012

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 ...

Tag this Judgment!
Oct 11 2012

M/s. Micro Labs Ltd. Rep By Its Managing Director Dilip Surana Vs. The ...

  • Decided on : 11-Oct-2012

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 ...

Tag this Judgment!
Sep 10 2008

NCR Corporation India Pvt. Ltd., A Company registered under the Compan ...

  • Decided on : 10-Sep-2008

Court : Karnataka

Reported in : (2009)22VST371(Karn); 2009(2)KCCRSN62; 2009(4)AIRKarR436

... petition is, whether the sale in question is in the course of into state trade or commerce or is it a local sale end liable to karnataka sales tax or karnataka value added tax.15. section 3 of the central sales tax act, 1956 reads as under:3. when is a sale or purchase of goods said to take place in the course of inter-state trade or commerce ... to as 'the kvat act') and the orders are also produced.2. the assistant commissioner of commercial taxes (intelligence), south zone, bangalore, inspected the business premises of the petitioner branch in bangalore and seized certain books ... has been duty assessed to tax on the turnover relating thereto. the petitioner has produced the assessment orders passed under section 12(2) of the kst act and under section 9(2) of the cst act for the assessment years 2002-03 to 2004-05. for the year 2005-06 the assessment orders have been passed under section 38 of the karnataka value added tux act (hereinafter for short referred ... in either state and yet the sale can be an inter-state sale.13. in the cue of sahney steel and press works limited and anr. v. commercial tax officer and ors. 60 stc 1985 301 it is hold as under:(i) that even if the customer placed an order with the branch office and the branch office communicated the terms and ...

Tag this Judgment!
Apr 15 1994

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

  • Decided on : 15-Apr-1994

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 ...

Tag this Judgment!
Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //