Court : Supreme Court of India
Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008STR337; 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!
Court : Karnataka
Reported in : 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!
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!
Court : Karnataka
..... the case are: the appellant is a co-operative society registered under the provisions of the act and is engaged in the business of supply of agricultural implements to various agriculturists ..... filed by the assessee challenging the order dated 25.09.2013 passed by the authority for clarification and advance ruling constituted under section 60 of the karnataka value added tax act, 2003 (hereinafter referred to as 'the act' for brevity). 2. the brief facts of ..... (prayer: this sta is filed u/sec 66(1) of karnataka value added tax act, against the: order dated: 25.09.2013 passed in no.alr/clr/cr-48/12- 13 on the file of the authority for clarification and advance rulings, bangalore, clarifying that the aluminum ladders of different types dealt by the applicant are liable to tax at 14.5% u/sec.4(1)(b)(iii) of ..... kvat act, 2003.) 1. this appeal is .....Tag this Judgment!
Court : Mumbai
..... view can in no manner said to be an activity which is covered under notification dated 8 march 2000. 16. pertinently, the applicant had also sought advance ruling under section 60 of the karnataka value added tax act. the observations made in order dated 21.08.2006 are relevant insofar as the nature of work undertaken by the applicant. they are reproduced hereunder: the transaction of the ..... works contracts (re-enacted) act, 1989, (hereinafter referred to as the works contract act) read with section 61(1) of the bombay sales tax act, 1959: whether on the facts and in the circumstance of the ..... in paragraph a of the notification dated 8 march 2000 issued for the purposes of section 6a (1) of the works contract act. 3. it is the case of the applicant that it is a registered dealer under the works contract act as well as under the bombay sales tax act. the reference application was filed pursuant to the order dated 9 july 2010 passed ..... a.a. sayed, j. 1. this sales tax reference arises out of an order dated 7 march 2014 in a reference application under the bombay sales tax act passed by the maharashtra sales tax tribunal. 2. the following question of law is referred to this court under section 9(1) of the maharashtra sales tax on the transfer of property in goods involved in the execution of .....Tag this Judgment!
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!
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!
Court : Karnataka
..... that the appellant would be entitled to the benefit of entry 19 of the first schedule of the karnataka value added tax act (kvat at for short). appellant approached the authority for clarification and advance rulingsconstituted under section 60 of the kvat act seeking clarification as to the rate of tax which would be chargeable on the said product. by the impugned order dated 21.4.2012, the authority ..... (prayer: appeal is filed under s.66(1) of the karnataka value added tax act, 2003 against the revision order dated 21.4.2012 in ar clr 23/2011-12 before the respondent authority.) 1. appellant is the manufacturer of a product yakultwhich, according to ..... has held that the product in question would be chargeable to tax under section 4(1)(b)(iii) of the kvat act, at the rate of 14%. challenging ..... act and the relevant sub-section (1) of section 60 is reproduced below: s.60: clarification and advance rulings (1) the commissioner may constitute an authority for clarification and advance rulings', consisting of at least three additional commissioners, to clarify the rate of tax in respect of any goods or the eligibilityto tax of any transaction or eligibility of deduction of input tax or liability of deduction of tax .....Tag this Judgment!
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!
Court : Supreme Court of India
Reported in : AIR2001SC3478; 2001(2)Crimes212(SC); JT2001(7)SC422; 2001(6)SCALE1; (2001)8SCC329
..... deciding factor in the matter of grant of sanction of additional fsi and power to relax the height issue, the municipality in terms of section 45 of the act remained and still remains the authority to sanction or reject the plan in the ordinary course of events. there is thus no conflict between ..... stands vested with the planning authority and there cannot be any manner of dispute in regard thereto by reason of the provisions of section 45 of the act of 1966 - this aspect of the matter has already been dealt with herein before as such we need not further dilate on the ..... 28th november, 1995 ought to be noticed. the public notice reads as below:'panchgani hill station municipal council,panchgani public notice under section 37 of maharashtra regional and town planning act, 1966.:no.vi/9999-95. - all citizens residing in panchgani hill station municipal council's limit are informed by this public ..... brushed aside in a summary fashion. eventual rejection does not have any manner of correlation with deemed sanction - it is only that expiry of the 60 days that the sanction is deemed to be given, subsequent rejection cannot thus affect any work of construction being declared as unauthorised. the deeming provision ..... or refuse a proposal, there stands an obligation on the part of the authority to communicate the decision and where no orders are communicated within 60 days from the date of submission of the plan either by way of a grant or refusal thereto, the authority shall be deemed to have .....Tag this Judgment!