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...B.N Kirpal, J.— The common question which arises for consideration in these cases relates to the interpretation of an entry in the Karnataka Tax on Entry of Goods Act, 1979.... When tax was sought to be levied on M/s Indian Aluminium Company Ltd. on entry of furnace oil, a writ petition was filed in the Karnataka High Court in which it was, inter alia, contended that the....”7. On 30-3-1994, in exercise of the powers conferred by sub-section (1) of Section 3, the Government of Karnataka by a notification specified different rates of tax in resp...
..., 1973 when the Karnataka Sales Tax (Amendment) Act, 1973 introduced a new Entry 13-a in the Third Schedule with effect from April 1, 1973. This entry included “shrimps, prawns and lobsters” in th...Third Schedule. There was another amendment made in the Karnataka Act in 1978 by the Karnataka Sales Tax (Amendment) Act, 1978 and Section 9 of this Amending Act made certain amendments in ...lobsters must be deemed to be in the course of export and they were accordingly not taxable under the Karnataka Sales Tax Act, 1957. This contention of the appellants was rejected by the Assistant...
...D.A Desai, J.— Constitutional validity of Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 (“Act” for short), and the Notification No. FD 66 CSL 79 date...respondents, before any tax can be levied under Section 3 it would be obligatory on State Government to levy tax on entry of scheduled goods in every local area in Karnataka State for consumption,...cannot be said that all petty dealers are excluded from the application of Karnataka Sales Tax Act. That apart, the taxing event under the impugned Act being entry of scheduled goods in a local area at the...
...car seat covers must be regarded as accessories to the motor vehicles as contemplated in Clause (2) of Entry 58 of the Bombay Sales Tax Act, 1959.5. In...outside the ambit of Entry 73 of the Second Schedule to the Karnataka Sales Tax Act, 1957 and was not exigible to sales tax at 13 per cent. Undoubtedly this ratio would help the appellant. The learned..., they are exigible to sales tax at 13 per cent under Entry 3 of Schedule I read with Section 3(3) of the Act. Therefore, we do not find any ground warranting interference. The appeals are accordingly dismissed but in the c...
...the Karnataka Entry Tax Act, 1979.2. The petitioner herein is engaged in the business of automobile parts and accessories including those of tractors. It is registered under the...provisions of the Karnataka Sales Tax Act, 1957 as also the Karnataka Entry Tax Act, 1979. The petitioner is aggrieved by the proposition notices dated 2.1.1995 being Annexures-B..., according to him, also binds the Assessing Officer, on the ground that keeping in view the provisions of Section 2(B) of the Entry Tax Act, the words and expressions used therein, but, not defin...
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(i) Issue a writ of certiorari setting aside the clarification issued by the Government of Karnataka in paragraph 2(a)(i) of the Karnataka Tax on Entry of Goods (Removal of...-section (1) of section 7 of the Karnataka Tax on Entry of Goods Act, 1969 shall be considered to be five years and six months after the end of the tax period upto March 2016 is beyond the competence of the State..."Power to remove difficulties" delegated by the State Legislature in section 32 of the repealed Karnataka Tax on Entry of Goods Act, 1979 read with sub-section (3) of section 174 of the
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...validity of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 (hereinafter referred to as “the Act”) and the notifications issued by the State Government in exercis...Article 301.3. The title of the aforesaid Act was amended in 1992 and it was named as “the Karnataka Tax on Entry of Goods Act, 1979”. Section 3 of the Act empowers the State Government t...not obtained and that is the only surviving challenge in these appeals.5. Thereafter, Karnataka Act 45 of 1994, namely, the Karnataka Tax on Entry of Goods (Amendment) Act...
...Both the parties are ad idem that the issue with regard to the constitutional validity on Entry No.59A of the III Schedule to the Karnataka Value Added Tax Act, 2003 and the Notification...
Both the parties are ad idem that the issue with regard to the constitutional validity on Entry No.59A of the III Schedule to the Karnataka Value Added Tax Act, 2003 and the Notification...dated 28.2.2014 issued in exercise of the power under Section 5(1) of the KVAT Act has been decided by the Principal seat of this Court in the case of M.Madhava Gowda...
...is not liable to pay entry tax on the goods in question is legally sustainable?(iii) Whether provisions of the M.P Entry Tax Act, 1976 being in pari mate....5. Suffice it to say, the question involved in these cases is whether entry tax is leviable on the wholesale cloth dealers of Indore who imported the cloth in Indore from outside M.P and sold...respect of every dealer and simply while taking note of their submissions, decided the issue in their favour by holding that they are not liable to pay any entry tax.7. We are, therefore...
....,Notice dated 7.11.1989 was issued to the petitioner under Section 23 of the Karnataka Tax on Entry of Goods Act, 1979, in respect of purchase of X-ray unit from outside I...machinery, the petitioner is liable for Entry Tax at 2% for the machines purchased during 1987-1988 as per Entry 17 of the Karnataka Tax on Entry of Goods Act.2. The submission of t...held that x-ray film handed over to the patient has no commercial value and there is no sale or transfer of property.5. Section 28 of the Karnataka Tax on Entry of Goods Act as it was at the relevant time pro...
...) Whether entry tax @ 2% has been levied without authority of law on the value of Cement bags brought from outside the State of Karnataka between 1.4.1997 and 6.1.1998 and subsequently sold in the....5,34,87,275/- brought from outside the State of Karnataka for sale between 1.4.1997 to 6.1.1998 and sold in the state of Karnataka, which was not liable to entry tax in view of the decision of th...under the Companies Act and is covered by the Karnataka Sales Tax Laws. It is a dealer engaged in the activity of manufacture and sale of cement in the State of Karnataka. The Assessing authority DCCT...
...answer this question, it is necessary to first set out the relevant provisions of the Karnataka Entry Tax Act. They are as follows:“2. Definitions.— (A) In this Act...as under:“Entry tax on raw materials, etc. for use in manufacture of goods by new industrial units—Exemption (Karnataka)Notificati...III No. FD.11. CET 93 dated 31-3-1993[Published in Karnataka Gazette, Extraordinary No. 201, Part 4-C(ii) dated 31-3-1993]In exer...
...P. Krishna Moorthy, J.:— These appeals are filed by the Assistant Commissioner of Commercial Taxes-cum-Entry Tax as also the Commissioner of Commercial Taxes, Karnataka, Bangalore, against the Judgment of a learn...purview of Entry 7 of the Schedule to the Karnataka Tax on Entry of Goods Act as amended by Act 38/84 with retrospective effect from 1.4.1982 Assessment years in question.... The question that arises for consideration is as to whether “Ball bearing” would come within the ambit of Entry 7 to the Schedule to the Karnataka Tax on Entry of Goods Act. Entry 7...
...area for its use therein, is liable to levy of tax under Section 4B of the Karnataka Tax of Entry of Goods Act 1979 (for short, the Act).2. According to the petitioners, they had purchased the motor ...Transport Officers on the ground that unless they pay entry tax on the import of vehicles, the same can neither be registerd nor any new regitration mark can be granted as per the prohibition contained in S. 4E of the Act. ....6. Chapter IIA has been inserted in the Act by the Karnataka Tax on Entry of Goods (Amendment) Act 1994 (Karnataka Act 45 of 1964) which has been brought into...
..., deals with tax on betting and gambling. It was contended that the Karnataka Tax on Lotteries Act, 2004 was passed in pursuance of the power under the aforesaid entry and the Karnataka State...Karnataka as such a power could be read in Entry 40 or Entry 97 of List I and only the Parliament could levy such a tax. Since we have held that the States of Karnataka and Kerala had the legislat...subject in Entry 40 of List I also encompasses the power to levy tax on the said lotteries? Consequently, whether under Entry 62 of List II the State Legislature is denuded of the power to levy tax on the...
...assessment proceeding, that the expenditure of Rs. 9,04,1801- towards entry tax paid on the vehicles purchased in Karnataka, and brought to Andhra Pradesh, after use for its business at Karnataka...assessee in its reply relevant portion of which has been extracted by the CIT in para 4 of his order, stated that the amount of Rs. 9,04,180/- actually represent entry tax paid on tippers which were purchased ...as the vehicles were brought to Andhra Pradesh within a week or two of their purchase in Karnataka, the assessee's contention that they were used in Karnataka is not correct. Hence, the expenditure towards ...
...glass would be subject to payment of entry tax. The same analogy has to be extended to Entry 54.7. The second contention raised on behalf of the appellants related to the clarity and ambiguity of ...validity of imposition of entry tax on glass and plastic bangles under the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 (for short “the Act...subject to entry tax at 2%. The Commissioner of Commercial Taxes on 21-7-1992 in exercise of his powers under Section 12(7) of the Entry Tax Act clarified that glass bangles and plastic bangles would be...
...that Vee belts are not component parts or accessories of the industrial machinery in order to attract levy under entry 7. Support for this argument is taken from the manner in which the similar entry in ..., 1957, has been understood by the department. In Karnataka Sales Tax Act, there is a slight difference in entry 20 of the.... Therefore, the learned counsel has sought support from the interpretation of the entries in Karnataka Sales Tax Act as understood by the department in support of the arguments ...
...entry 1 of Schedule IV of the Karnataka Sales Tax Act and brought to tax accordingly. Aggrieved by this order, the appellant carried the matter in appeal.2. The...been claiming the benefit of lower rate of tax bringing the commodity in question under entry 1 of Schedule IV to the Karnataka Sales Tax Act and it is the assessing...assessing authority took the view that the goods in question consists of waste carbon material and hence fall under section 5(1) of the Karnataka Sales Tax Act and not under...
...vide Annexure-B by the State Government is in exercise of the powers conferred under Section 11 -A of the Karnataka Tax on Entry of Goods Act 1979. The same entitles the industrial units ...approved by the cabinet itself. The issuance of notification under Section 11-A of the Karnataka Tax on Entry of Goods Act will be issued by the State Government to carry out the objectives and policy decisions taken ...industrial policy itself. Any notification issued by the Government in exercise of the powers of Section 11-A of the Karnataka Tax on Entry of Goods Act, if it is found to be repugnant to the industrial policy decl...