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Search Results Judgments > Act: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, ...

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 ...

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 ...

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 ...

Jan 02 2009

Government of Karnataka represented by its Principal Secretary, Financ ...

  • Decided on : 02-Jan-2009

Court : Karnataka

Reported in : ILR2009KAR633

... section (1) of Section 72 of the Act have been tinkered every year as an annual exercise, as can be noticed below:Section 72(1) Of The Karnataka Value Added Tax Act, 2003 As IT Stood From Time To Time Since 2005II. Section as it stood after Amendment by Act No. 6 of 2005 with effect from 01/04/2005.Section ... 12 3854/07 70,89,796 7,09,080 2 days 13 4439/07 25,95,637 2,60,213 30 days 14 6349/07 4,91,753 76,971 31 days 15 6531/07 1, ... Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act] and also dealers who are registered under Section 22 of the Act.2. Petitioners have a common grievance and complaint against the validity of the penalty orders, which penalty has been imposed on the petitioners under the provisions of Sub-section (1) of Section 72 of the Act ... Section 72(1) Of The Karnataka Value Added Tax Act, 2003 As IT Stood From Time To Time Since 2005II. Section as it stood after Amendment by Act No. 6 of 2005 with effect from 01/04/2005.Section 72. Penalties Relating To Returns:(1) A dealer who fails to furnish a return or who fails to pay the tax due on any return furnished as required under Section ... section (1) of Section 72 of the Act is part of a well thought out legislative scheme as is obvious on a reading of the statement of objects and reasons placed before the Assembly at the time of the introduction of the Bill, which reads as under:Statement Of Objects And Reasons [Karnataka Act No. 32 of 2004]It is considered necessary to introduce Value Added Tax ...

Mar 26 2009

New Taj Mahal Cafe Pvt. Ltd. by its Executive Director, K. Jagadish Sh ...

  • Decided on : 26-Mar-2009

Court : Karnataka

Reported in : (2009)25VST101(Karn); 2009(3)KCCRSN97; 2009(5)AIRKarR167; AIR2009NOC2987

... Section 15 of the Act by drawing attention to the change over of the scheme of levy of sales tax under the Karnataka Sales Tax Act, 1957, the scheme of levy of tax under the Karnataka Value Added Tax Act, 2003 which virtually seeks to harmonize the levy of sales tax as though it is a single point levy; that the scheme is so formulated that the goods which has suffered tax ... of Section 72[2] of the Act are questioned and sought to be declared as unconstitutional.60. Learned senior Counsel appearing for the petitioners would draw attention to the existence of other reparatory provisions under the Act such as provision for not only levy of interest but also other penal provisions including the provision for prosecution itself under Section 79 of the Act and ... tax under the Karnataka Sales Tax Act, 1957, the scheme of levy of tax under the Karnataka Value Added Tax Act, 2003 which virtually seeks to harmonize the levy of sales tax as though it is a single point levy; that the scheme is so formulated that the goods which has suffered tax once does not suffer the levy of sales tax again and it is only on the additional value, tax ... tax under the Karnataka Value Added Tax Act, 2003 which virtually seeks to harmonize the levy of sales tax as though it is a single point levy; that the scheme is so formulated that the goods which has suffered tax once does not suffer the levy of sales tax again and it is only on the additional value, tax is sought to be levied and collected i.e., on the value ...

Feb 25 2011

M/s. Bharti Airtel Ltd., Rep by its Head-Legal and Regulatory, S. Naga ...

  • Decided on : 25-Feb-2011

Court : Karnataka

... Karnataka in terms of the licences granted by the Department of Telecommunication, Government of India, Ministry of Telecommunications under Section 4 of the Indian Telegraph Act, 1885. 13. The petitioner is a registered dealer under the provisions of the Karnataka Sales Tax Act, 1957 (for short hereinafter referred to as KST Act) and also Karnataka Value Added Tax Act, 2003 (for short hereinafter referred to as the KVAT Act ... the Central Government may, by the notification, think to impose 100. Interpreting these provisions, the Apex Court in BSNL case held as under:- 60. Section 4 of the 1885 Act gives exclusive privilege in respect of telecommunication and the power to grant licences to the Central Government. Pursuant to such power, licences have ... Telecommunications, under Section 4 of the Indian Telegraph Act, 1885. 16. The appellant treated the activity carried on by them, namely rendition of broad band services to be a contract for service and has been periodically discharging taxes under the Finance Act, 1994. The appellant have also registered as dealers both under the Karnataka Sales Tax Act and Karnataka Value Added Tax Act. ... or things attached to, or forming part of the land which are agreed to be severed before sale or under the contract of sale; 76. In Karnataka Value Added Tax Act, 2003, Section 2(15) defines the term Goods as under:- Goods means all kinds of movable property (other than newspaper, actionable claims, stocks and shares and securities ...

Jan 02 2009

Philips Electronics India Ltd. reptd. by its Manager - Corporate Fisca ...

  • Decided on : 02-Jan-2009

Court : Karnataka

Reported in : 2009(3)AIRKarR1; AIR2009NOC2187

... Section 2(12) of the Karnataka Value Added Tax Act, 2003 [for short, the Act and also dealers who are registered under Section 22 of the Act.2. Petitioners have a common grievance and complaint against the validity of the penalty orders, which penalty has been imposed on the petitioners under the provisions of Sub-section (1) of Section 72 of the Act ... 12 3854/07 70,89,796 7,09,080 2 days-----------------------------------------------------------------------------13 4439/07 25,95,637 2,60,213 30 days-----------------------------------------------------------------------------14 6349/07 4,91,753 76,971 31 days-----------------------------------------------------------------------------15 6531/07 1,33 ... section (1) of Section 72 of the Act. is part of a well thought out legislative scheme as is obvious on a reading of the statement of objects and reasons placed before the Assembly at the time of the introduction of the Bill, which reads as under:STATEMENT OF OBJECTS AND REASONS[Karnataka Act No. 32 of 2004]It is considered necessary to introduce Value Added Tax ... Karnataka Act No. 32 of 2004]It is considered necessary to introduce Value Added Tax to replace the present sales tax system in line with the national consensus for bringing in reforms in commodity taxation. The new legislation provides for the following, namely.:(i) Widens the tax base by levying tax on sale of goods at every point of sale;(ii) Makes the levy of tax ...

Sep 05 2011

BHARTI TELEMEDIA LTD AND ORS. Vs. GOVERNMENT OF NCT OF DELHI AND ANR

  • Decided on : 05-Sep-2011

Court : Delhi

... design (i.e., creation of concept), on which service tax had been paid under the Finance Act, 1994 (as amended from time to time) were liable to tax under the Karnataka Value Added Tax Act, 2003. While considering this question the Court observed that:- "28. ..... In the matter of interpretation of a taxing statute, as also other statutes where the applicability of Article ... section 4 of the Indian Telegraph Act, 1885 and the Indian Wireless Telegraphy Act, 1933 and also includes the service provider of cable television signals and value added services, registered or licensed under the Cable Television Network (Regulation) Act, 1995. So, the licensed DTH service provider is only a "collector" of the entertainment tax on behalf of the government. He is not the subject matter of the tax ... cost accountant obtains a licence or a privilege from the competent body to practise. On that privilege as such the State is competent to levy a tax under Entry 60. However, as stated above, Entry 60 is not a general entry. It cannot be read to include every activity undertaken by a chartered accountant/cost accountant/architect ... Tax (Amendment) Rules, 2010. 10. Sections 2(a), 2(aa), 2(m)(vi), 7(1) and 8(2) and other relevant provisions of the said Act are as under:- "2. Definitions In this Act, unless the context otherwise require, - (a) "addressable system" means an electronic device or more than one electronic devices put in an integrated system through which television signals and value added ...

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