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

Jan 27 2009

Cement Sales Corporation Vs. Assistant Commissioner of Commercial Taxe ...

  • Decided on : 27-Jan-2009

Court : Karnataka

Reported in : (2009)23VST210(Karn)

... first respondent and the prayer (t) sought is to direct the first respondent to consider the application vide annexure E dated September 4, 2007, filed under Section 69 of the Karnataka Value Added Tax Act, 2003, in terms of Section 30(3) and after affording a reasonable opportunity to the petitioner to substantiate the claim, in the interest of justice and equity.3. The only grievance of ... first respondent to reconsider the matter afresh and to take appropriate decision in accordance with law and in the light of the application filed by the petitioner under Section 69 of the KVAT Act, 2003, vide annexure E and after affording a reasonable opportunity to the petitioner or their Counsel and dispose of the same as expeditiously as possible, within a period ... July 24, 2007, in abeyance till the orders on the said representation is passed by the authority. In pursuance of the said application filed by the petitioner under Section 69 of the KVAT Act, 2003, vide annexure E, the first respondent has issued the endorsement dated September 12, 2007, vide annexure F without affording an opportunity to petitioner and the same is ... annexure E on September 4, 2007, pointing out there is a mistake apparent on the face of record and requested rectification of the order under Section 39(1) dated July 16, 2007, by invoking the power under Section 69 in the interest of justice and equity and further requested to keep the demand made in notice dated July 24, 2007, in abeyance ...

Jun 10 2008

Azam Laminators (P) Ltd. Vs. The Secretary to Govt. and Anr.

  • Decided on : 10-Jun-2008

Court : Kerala

Reported in : 2008(2)KLJ572

... taxed at 4%. 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. Before meeting the arguments, we will consider the relevant entries in the Act. Sl. No. 2 of the Third Schedule to the KVAT Act ... Act, 2003 while passing the impugned order. Finally, it was pointed out that in neighbouring States, the same commodity is taxed at 4%. 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 ... Karnataka Value Added Tax Act, 2003.2. Before meeting the arguments, we will consider the relevant entries in the Act. Sl. No. 2 of the Third Schedule to the KVAT Act reads as follows:---------------------------------------------Sl. No. Description of goods HSN Code---------------------------------------------2. Arecanut powder and arecanut(1) Arecanut powder 0802.90.13(2) Arecanut 0802.90.11-----------------------------------------------Section 6 of the KVAT Act ...

Sep 10 2008

Vijayalakshmi Marketing rep. by Proprietor, Mr. N. Surya Mani S/o K.S. ...

  • Decided on : 10-Sep-2008

Court : Karnataka

Reported in : 2009(1)KCCR203:2009(2)AIRKarR365.

... vide Annexure B presented the instant wit petition.2. The petitioner is the proprietary concern having be as registered as a dealer under Section 22 of the Karnataka Value Added Tax Act, 2003, and also a registered dealer under the provisions of Central Sales Tax Act, 1956. Being a dealer doing business after obtaining necessary registration certificate to deal and market the electrical and electronic home appliances as ... contravention of the provisions of Section 39 of the Standard Weights and Measures Act, 1976 r/w Rules 4 & 23 and Section 63 of the said Act, issued the impugned notice dt 13.6.2007 referring to case No. 22690 dated 1.2.2007 calling upon the petitioner for compounding the offences as envisaged under Section 73 of the said Act.3. It is further casa ... on inspection of the said pre-packed commodities it was found that they were not in accordance with the provisions of the Act and Rules as referred above. Therefore, they have seized the articles under Section 29 of the said Act, viz.1) On express idly vessels stainless steel packages additional label certified for making MRP and packed ought not to have and ... the offences as envisaged under Section 73 of the said Act.3. It is further casa of the petitioner that the 2nd respondent seized the materials mentioned in Annexure E as they did not coma within the purview of the provision of the aforesaid Act. the petitioner contends that they have not violated the vary provisions of the said Act as alleged by the ...

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 ...

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 ...

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