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Search Results Judgments > Act:karnataka value added tax act Section 15 Page:7

Nov 11 2010

M/S.AHLCON READY MIX CONCRETE (P) LTD VS. THE ASSISTANT COMMISSIONER O ...

  • Decided on : 11-Nov-2010

Court : Karnataka

... -9-2010 (Annexure-P) passed under Section 38(5) read with Section 52(1) of the Karnataka Value Added Tax Act, 2003 (hereafter ' KVAT Act' for short).3. Sri M.N.Shankaregowda, the learned counsel for the petitioner submits that the impugned order is passed without affording an opportunity to the petitioner to show that it is not liable to pay any tax.4. Sri K.M.Shivayogiswamy, the ... Karnataka Value Added Tax Act, 2003 (hereafter ' KVAT Act' for short).3. Sri M.N.Shankaregowda, the learned counsel for the petitioner submits that the impugned order is passed without affording an opportunity to the petitioner to show that it is not liable to pay any tax.4. Sri K.M.Shivayogiswamy, the learned Government Pleader appearing on behalf of the respondent submits that the notice, dated 15 ... communication, dated 15 9.2010 as the show cause notice. The liberty is expressly reserved to the petitioner to file its objections to the said notice within fifteen days from today. Thereafter the respondent is directed to consider the petitioner's objections, if any, and proceed to pass the order under Section 38(5) read with Section 52(1) of KVAT Act, Needless to ... to the petitioner to show that it is not liable to pay any tax.4. Sri K.M.Shivayogiswamy, the learned Government Pleader appearing on behalf of the respondent submits that the notice, dated 15-9-2010 was indeed issued to the petitioner.5. The notice (Annexure-M) is dated 15.9.2010. It is not in dispute that the said notice was ...

Jun 11 2012

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

  • Decided on : 11-Jun-2012

Court : Karnataka

... Taxes, Zone-I, Bangalore, confirming the proposal made at para 5 in notice under Sec.64(1), setting aside the appeal order and accordingly restored the orders passed by audit officer under Sec.39(1) Sec.72(2) and Sec.36 and concluding the revisional proceedings and etc.)D.V. SHYLENDRA KUMAR, J.1. These appeals under section 66 of the Karnataka Value Added Tax Act, 2003 (for short the Act ... Sixth Schedule, subject to Section 14 and 15 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), at the rates specified in the corresponding entries in column (3) of the said Schedule.(2) Where goods sold or purchased are contained in containers or are packed in any packing material liable to tax under this Act, the rate of tax applicable to taxable turnover ... 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 acrylic yarn, M.F. Yarn, thread, paper bags.2. The dealer is in appeal questioning the correctness of the order dated 31.10.2009 passed by the Additional Commissioner of Commercial Taxes ... Value Added Tax Act, 2003 against the revision order dated 31.10.2009 passed in ZAC-1/DVO-IV/SMR-67/09-10 on the file of the Addl. Commissioner of Commercial Taxes, Zone-I, Bangalore, confirming the proposal made at para 5 in notice under Sec.64(1), setting aside the appeal order and accordingly restored the orders passed by audit officer under Sec.39(1) Sec ...

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 ... appeal under Section 66 of the said Act? Sec.59(4) of the KVAT Act reads thus:- 59. Instructions to Subordinate Authorities: (1) xxx (2) xxx (3) xxx (4) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion or on an application by a registered dealer liable to pay tax under the Act, if he ... 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 to Subordinate Authorities: (1) xxx (2) xxx (3) xxx (4) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion or on an application by a registered dealer liable to pay tax ... 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 ...

Jul 20 2011

M/s ETA MELCO Engg. Co. Pvt. Ltd., Bangalore, Reptd. By T. Subramanian ...

  • Decided on : 20-Jul-2011

Court : Karnataka

... the petitioner under Section 39(1) of the Karnataka Value Added Tax Act, 2003 (Act for short) and to impose penalty and demand payment of interest. Consequent upon the power conferred by the 4th respondent as above, the first respondent has passed the orders of reassessment and penalty under Section 39(1) and 72(2) of the Act as per Annexures B, B1 ... Taxes, the 4th respondent herein conferring jurisdiction on the first respondent to reassess the petitioner under Section 39(1) of the Karnataka Value Added Tax Act, 2003 (Act for short) and to impose penalty and demand payment of interest. Consequent upon the power conferred by the 4th respondent as above, the first respondent has passed the orders of reassessment and penalty under Section ... Section 151 of CPC for vacation of the interim order, etc.) 1. In these cases, the petitioner has called in question the validity of the order at Annexure A dated 24.2.2010 passed by the Commissioner of Commercial Taxes, the 4th respondent herein conferring jurisdiction on the first respondent to reassess the petitioner under Section 39(1) of the Karnataka Value Added Tax Act, 2003 (Act ... under Section 38 understates the correct tax liability of the dealer, it may reassess the dealer concerned under sub-sections (a) and (b) of the said Section and also impose penalty under sub-section (5) of Section 72 and demand payment of any interest. The expression prescribed authority has been defined under sub-section (24) of Section 2 of the Act as ...

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 ... 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 ... 72 STC 1]. 4. Learned Additional Government 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 and hence the impugned amendment cannot be said to ... .2007 Fixed By The Act No. 6/2007 By Bringing Into Force The Words Or On Such Maximum Retail Price Reduced By An Amount Equal To The Tax Payable Into Section 4(4) Of the Kvat Act With Effect Only From ...

Feb 13 2008

Oriental Bank of Commerce through its Senior Manager, Sh. Shyam Sunder ...

  • Decided on : 13-Feb-2008

Court : Allahabad

Reported in : 2008[12]STR423; [2009]20STT529

... documents in both cases.12. Recently, in respect to an Advertising Agency, the applicability of Karnataka Value Added Tax Act, 2003 in view of the fact that it was already subject to payment of service tax under Finance Tax Act, 1994 came up for consideration in Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes and Ors. : 2008[9]S.T.R.337 . Relying on Tata Consultancy (supra) and ... tax liability in the present case is Section 3-F and relevant part thereof reads as under:3-F. fax on the right to use any goods or goods involved in the execution of works contract.-(1) Notwithstanding anything contained in Section 3-A or Section 3-AAA or Section 3-D but subject to the provisions of Sections 14 and 15 of the Central Sales Tax Act ... goods or goods involved in the execution of works contract.-(1) Notwithstanding anything contained in Section 3-A or Section 3-AAA or Section 3-D but subject to the provisions of Sections 14 and 15 of the Central Sales Tax Act, 1956, every dealer shall, for each assessment year, pay a tax on the net turnover of-(a) transfer of the right to use any goods ... Bank embedded with earth is an immovable property and not a kind of movable property attracting liability of tax under the Act. The term 'movable property' has not been defined in the Act. The General Clauses Act, 1987, however, defined 'immovable property' and 'movable property' vide Section 3(26) and 3(36), which read as under:3. definitions.-...(26)' immovable property' shall include land, ...

Jun 01 2012

M/S. Larsen and Toubro Ltd. and Another Vs. Union Of India and Others

  • Decided on : 01-Jun-2012

Court : Delhi

... Section 4 (7) (a) of Andhra Pradesh VAT Act (which is a charging section), wherein there was no provision for inclusion of sub-contractor turnover in the turnover filed by the Company. 25. Under the Andhra Pradesh Value Added Tax Act, Section 4 (7) reads as under:- 4. Charge to tax.- (1). (7) Notwithstanding anything contained in the Act:- (a) Every dealer executing works contracts shall pay tax on the value ... -contractors filed by the petitioner with the Writ Petition No. 1907/2012 shows that out of 96 sub-contractors, 38 are unregistered. 15. Defending the validity of the provisions of Section 5(2) of Delhi VAT Act and Rule 3 of Delhi VAT Rules, the learned ASG argued that grant of deduction or exemption is a matter of legislative ... Value Added Tax Act, Section 4 (7) reads as under:- 4. Charge to tax.- (1). (7) Notwithstanding anything contained in the Act:- (a) Every dealer executing works contracts shall pay tax on the value of goods at the time of incorporation of such goods in the works executed at the rates applicable to the goods under the Act: Provided that where accounts are not maintained to determine the correct value ... are concerned with the Andhra Pradesh Value Added Tax Act, 2005. Section 4 is the charging section. It comes in Chapter III which deals with incidence, levy and calculation of tax. In this case, we are concerned with the taxability of works contract. That subject is dealt with by Section 4 (7) of the said 2005 Act. In our view, Section 4(7) is a code ...

Sep 11 2007

Hindustan Coca Cola Beverages Pvt. Ltd. Vs. State and Ors.

  • Decided on : 11-Sep-2007

Court : Jammu and Kashmir

Reported in : 2007(3)JKJ299

... Value Added Tax Act 2005?58. In order to appreciate controversy it would be necessary to understand the scope of General Sales Tax Act and Value Added Tax Act. Section 4 and 4-A of General Sales Tax Act deal with the liability of the dealer of the goods to pay sales tax and surcharge tax on the Sale of goods. Relevant portion of Section 4 is being re-produced hereunder:4. Liability to tax under this Act ... tax, shall be levied on his taxable turnover while Section 14 deals with the tax on purchase of goods. Section 15 makes the provision for levy of tax on the sale or purchase of containers and packing material. Section 16 speaks of the rate of tax.64. Section 18 defines output tax and Section 19 deals with Input Tax. Section 20 provides for the manner in which tax payable is to be worked out. Section ... Tax Act and promissory estoppel survives after the enforcement of the Jammu and Kashmir Value Added Tax Act 2005?58. In order to appreciate controversy it would be necessary to understand the scope of General Sales Tax Act and Value Added Tax Act. Section 4 and 4-A of General Sales Tax Act deal with the liability of the dealer of the goods to pay sales tax and surcharge tax ...

May 24 2003

Oriental Goods Transport Co. and Ors. Vs. State of J and K and Ors.

  • Decided on : 24-May-2003

Court : Jammu and Kashmir

Reported in : 2004(1)JKJ64

... by the transporter is also to help the taxing authority to trace the dealer, fix the goods transported correlating with such dealers transporting such goods for fixing taxable liability in this regard.19. Like Sections 36-A and 38-B of the Tripura Sales Tax Act, Section 15-B of J&K; General Sales Tax Act does not fix any tax liability on the transport agency, clearing or forwarding ... evasion of tax. Such obligation is cast on the transporter only for identifying the consignor or the consignee to fix liability on them in correlation with the goods carried by such transporter. The transporter is further required to disclose the quantity, value and weight of the goods so as to help the taxing authority to assess such goods of such escaping dealer. Section 15-B ... the Clause (b) added to Sub-section 8 of Section 15-A of the Act was ex-facie de hors the statutory scheme as envisaged under Section 15-A of the Act. The contention of the petitioners was rejected by a Division Bench of this Court and it was held that the object for inserting Clause (b) in Sub-section 8 of Section 15-B of the Act was to stop evasion ... Tax Act, Section 15-B of J&K; General Sales Tax Act does not fix any tax liability on the transport agency, clearing or forwarding agency. It is solely fixed on a dealer. The liability, if at all, is only if such transport agency, clearing or forwarding agency does not disclose what is required and what is within their knowledge to help the authorities to collect the tax ...

Feb 13 1985

Andhra Steel Corporation Ltd. Vs. Commercial Tax Officer, Company Circ ...

  • Decided on : 13-Feb-1985

Court : Andhra Pradesh

Reported in : [1988]68STC126(AP)

... imposed for the exercise of powers under sub-section (4) of section 14 have not been complied with in this case, should be rejected. In the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Quilon v. Dhanalakshmi Vilas Cashew Company [1969] 24 STC 491, the Supreme Court observed, referring to section 15(1) of the Kerala General Sales Tax Act : 'Section 15(1) is meant for interference when there ... Rs. 82,50,000. The second item related to the sale of iron and steel products obtained out of billets the sale value of which was put by the petitioner at Rs. 61,74,781.39. The Deputy Commercial Tax Officer, Visakhapatnam, who was the assessing authority, by his order dated 9th November, 1974, had allowed the claims of the petitioner to ... by other competent authority starts off a fresh period of limitation. Such a period of time should be added to the four year period in computing the period of those four years specified by sub-section (4) of section 14. On 14th July, 1978, the Sales Tax appellate Tribunal had set aside the assessment. Applying the above provision, it must be held that fresh ... . The courts are expected to construe the machinery sections in such a manner that a charge to tax is not defeated. The above rule of construction of a taxing statute has been adopted by this court in India United Mills Ltd. v. Commissioner of Excess Profits Tax, Bombay : [1955]27ITR20(SC) in which section 15 of the Excess Profits Tax Act came up for consideration.' 19. Granting of ...

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