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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)

... 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 an entrepreneur intends to know as to what would be his liability under the taxing statute, such a proceeding is ordinarily taken recourse ... 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 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 ... 31,850008%Service Tax on item 1 720001.5% Resale Tax on item 2-4 65100TOTAL53,77700RupeesFifty Three Thousand Seven Hundred Seventy Seven Only 5. They filed their returns both under the Finance Act, 1994 as also the Act. An order of assessment was passed by the Assessing Authority in terms of Section 12 of the Karnataka Sales Tax Act and Rule 3 of the Karnataka Sales Tax Rules, ...

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 ... 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 be ...

Feb 24 2006

Stovekraft Pvt. Ltd. Vs. State of Karnataka

  • Decided on : 24-Feb-2006

Court : Karnataka

Reported in : ILR2006KAR3894

... 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 12.5 per cent.2. The appellant is a dealer registered under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter referred to 'the KVAT Act ... 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. While the First Schedule deals with goods exempted from the tax ... tax. In this back ground we have to find out whether the word 'utensils' includes stove and flask.15. In the Schedule under the earlier entries the rate of tax was 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 ... 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 authority the appellant contended that in the absence of the definition of the word 'utensils' in the KVAT Act ...

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)

... 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 ... to the Act on and with 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 ... 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 ... situated within the State of Karnataka and it would be second sale in the State of Karnataka. The goods mold by the appellant are exclusively used as dally food to cats and dogs. The appellant did not collect any tax under the provisions of the Act, on the sales of 'Dog ... STC 359 (Indo International Industries v. Commissioner of Sales Tax) is a Judgment of the Apex Court. The Apex Court has chosen to say that it is well settled that in interpreting items in Statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue and ...

Jul 03 2008

India Heritage Foundation Vs. State of Karnataka and Ors.

  • Decided on : 03-Jul-2008

Court : Karnataka

Reported in : (2008)18VST376(Karn)

... 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 the respondents-officials of the commercial taxes department, the petitioner was liable to pay the tax as a dealer in respect of the ... 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 members by the trust before handing over possession of the flat as consideration for the flat is amount assessable to tax as works contract under the provisions of the Act ... Corporation v. State of Karnataka reported in [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 ... it is not liable to tax and file 'nil' return for the reason that in terms of the judgment of the Supreme Court in the case of K. Raheja Development Corporation v. State of Karnataka reported in [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 ...

Mar 12 2013

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

  • Decided on : 12-Mar-2013

Court : Karnataka

... 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 ... (7) Subject to the provisions of Section 66, every order passed under this Section shall be final. 2. There is no dispute that under Section 60 of the KVAT Act, the authority for Clarification and Advance Rulings, for short Authority was constituted by the Commissioner and in the petitioners case a clarification over the rate of tax in respect of certain items ... the clarification in a revision under sub-section (2) of Section 64 or file an appeal to this court under Section 66 of the KVAT Act, by reason of which, the clarification Annexure-C is final and binding on the petitioner and the revenue in terms of subsection (7) of Section 60 of the KVAT Act. It is also not in dispute that ... of Section 60 of the KVAT Act. It is also not in dispute that yet another dealer M/s Commercial and Technical (CATS), Bengaluru having sought clarification the Commissioner exercising jurisdiction under Section 59(4) of KVAT Act by order dated 24.5.2010 opined contrary to the clarification of the Authority in its order Annexure-C. 3. Regard being had to Section 60 ...

Oct 11 2012

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

  • Decided on : 11-Oct-2012

Court : Karnataka

... 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 ... 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 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 ... section (4) referred above. It is open to any dealer to pay tax as per the normal method of taxation provided under section 4 of the KVAT Act. It is wholly for the dealer to make a choice, either to opt for the normal method or the alternate method provided under sub-section (4) of section 4 of the KVAT Act ... section (4) of Section 4 of the KVAT Act, the impugned amendment cannot be said to offend any Constitutional limitations. There is no compulsion for any dealer to opt for the method of taxation provided by sub-section (4) referred above. It is open to any dealer to pay tax as per the normal method of taxation provided under section 4 of the KVAT Act ... Advocate appearing for the respondents submitted that payment of tax as per sub-section (4) of Section 4 of the KVAT Act referred to above is only optional ...

Nov 22 2012

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

  • Decided on : 22-Nov-2012

Court : Karnataka

... 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 ... to quash sub-section (4) of section 4 of KVAT Act, 2003 as beyond the competence of the state legislature unde entry No.54 of list II of 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 ... 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 the tax payable under the normal method will be refunded within the time stipulated under Rule 128 of the Karnataka Value Added Tax Rules, 2005. 6. In my opinion ... 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 the tax payable under the normal method ...

Oct 21 1991

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

  • Decided on : 21-Oct-1991

Court : Karnataka

Reported in : ILR1991KAR4414

... 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 ... 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 ... 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 charge sheet in the jurisdictional Judicial Magistrate for the above offence committed by you. However, before doing so, you are hereby given an opportunity to appear before the undersigned and compound the offence departmentally under section 31 of the Karnataka Sales Tax Act ... tax liability on sale of silk fabrics at 4 per cent is at Rs. 6,547.20. In addition to the above suppression the following 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 ...

Dec 17 2003

Kalasa Tea Produce Co. Ltd. Vs. The Commissioner of Commercial Taxes a ...

  • Decided on : 17-Dec-2003

Court : Karnataka

Reported in : (2004)187CTR(Kar)428; ILR2004KAR482; [2004]267ITR29(KAR); [2004]267ITR29(Karn)

... J.1. In these petitions filed under Section 55(1) of the Karnataka Agricultural Income Tax Act, 1957 (hereinafter referred to as 'the Act'), the petitioner (hereinafter referred to as 'the assessee') has called in question for correctness of the Order dated 16th October 1995 made in No. AIR SR 1/95/96 by the Commissioner of Agriculture Income Tax, Karnataka, Bangalore, a copy of which ... commencement of the Act, the written down value shall be the actual cost of the assets so acquired less all depreciation actually allowed under Rule 3.'18. The Assessing Authority had adopted 60 percent the net income from the tea which was excluded from taxation under the Income Tax Act, 1961 as being agricultural income in terms of Section 8 of the Act after allowing ... Revisional Authority, which reads as hereunder:'The present case is different, in disallowing the claim of depreciation allowance, nothing is added to the computed (under Income Tax Act) component of 60% of the agricultural income (to be dealt under the Agricultural Income Tax Act) which is proposed to be done in the disallowance, wrongly claimed and allowed since the condition to avail the same ... taxation under the Income Tax Act, 1961 as being agricultural income in terms of Section 8 of the Act after allowing initial depreciation allowance of Rs. 49,071/-, Rs. 90,446/-, Rs. 47,311/- and Rs. 41,842/- for the assessment years 1981-82, 82-83, 83-84 and 84-85 respectively, calculated at 20 percent of the value of new buildings, plant ...

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