CiteTEXT
...petitioner has filed these petitions for the following reliefs:(i) To declare that for the purpose of determining the value of goods for levy of entry tax under the ...area, which may have the effect of reducing the price or cost, will have no bearing on the value of the goods on which entry tax is payable. The basis of valuation considered by the Supreme Court for deter...petitioner filed objections dated March 28, 2000. One of the objections related to the valuation of goods for the purpose of levy of entry tax under the Act. The assessing author...
...alcohol is ethyl alcohol and hence, the entry tax is liable to be paid by the petitioner in terms of notification issued under Section 3 of the KTEG Act. He further submits that the object ....
11. The decisions relied upon by the respondent are not applicable to the facts of the present case. The levy of tax is for the period 2007-08 and 2008-09 and for the said
...denatured spirit and ethyl alcohol are two different components as specified under Entry 86 of the First Schedule of the KTEG Act. Hence, he submits that in the absence of notification charging th...
...revisional authority are not justified in levying tax under the KTEG Act on causing entry of Sewing Machine in to industrial area allotted by KIADB.
6. The Revisional Authority, after cons...garment factories or domestically will have no bearing on the exigibility of entry tax thereon.
13. The precise question before the Court was whether the Sewing Machines are industrial machinery as envisag...Authority has proceeded to complete the assessment proceedings by levying entry tax in a sum of Rs. 1,22,836/- under Section 5(4) of the KTEG Act on the imported purchas...
...justified in levying tax under the KTEG Act on causing entry of Sewing Machine in to industrial area allotted by KIADB.6. The Revisional Authority, after considering the objections to filed ...Goods into local areas for consumption, use or Sale therein Act, 1979. Whether after entry they are used in garment factories or domestically will have no bearing on the exigibility of entry tax thereon....levying entry tax in a sum of Rs. 1,22,836/- under Section 5(4) of the KTEG Act, on the imported purchase of industrial machinery. The Assessing Authority has a...
....Sub-section (2) of Section 3-A of the KTEG Act, prohibits a dealer from collecting any amount by way of tax or purporting to be by way of tax in respect of the ...dealer is restrained from collecting any amount by way of tax or purporting to be by way of tax in respect of the entry of any goods on which no tax is payable under the...Act is the charging Section and it authorises the levy of tax on entry of goods into the local area for consumption, use or sale therein. The tax levied under sub-section (1) sha...
...the Karnataka Industrial Areas Development Board (for short “KIADB”).2. The Karnataka Tax on Entry of Goods Act, 1979 (“the KTEG Act” for short) is an Act to provide for the levy of..., there cannot be any levy of entry tax on goods brought by them to their industrial units. In other words, it is contended that entry of goods into a local area is the sine qua non for ..., there cannot be any levy of tax under the KTEG Act.11. The contention of the appellants before the division Bench was that their premises were situated within KIADB industrial ar...
...12.04.2019 issued for the assessment years 2014-15, 2015-16 and 2016-17 and levied entry tax as per the demand. Question No. 1: 13. The first respondent has opined that unmanufactured product is brought by the...these provisions that the legislature intends levy and collection of entry tax under section 3(1) of the KTEG Act on goods specified in the First Schedule when such goods are brought into...entry tax. 2. The Government by Notification dated 30.03.2002, in exercise of the powers under Section 3[1] of the KTEG Act, specified the tax that should be levied o...
...manufacture, they cannot be treated as raw materials so as to levy tax at 1% under Entry 80 of the First Schedule to the KTEG Act. They also observe in their order that, the goods like aluminium f.... and is also a registered dealer under the provisions of the Karnataka Tax on Entry of Goods, 1979 (in short, referred to as “KTEG Act”). The assessee hat sales depots at Bangalore and Mangalore ...:“Whether the aluminium foil, display outer, duplex, jars, poly-coated paper, poly bags etc. should be subjected to tax under Entry 66 of the First Schedule in the KTEG Act, which...
... dealers or in respect of any goods or class of goods; or
(ii) on entry of all or any goods or class of goods into any specified local area. ... dispatching material as per our supply agreement. Hence there is no question of paying the entry Tax".
36. Based on the observations recorded by the ACCT (E), Nippani, the...tax at 2% for causing the entry of machinery and spares and accessories of wind turbine generators as per the supply contract dated 05.07.2016. Besides, he also proposed to levy interest under 5B ...
...the said Act, which is also the charging section, was amended prescribing levy of Luxury Tax on Gutkha even if the entry tax on Gutkha has been levied or has become leviable under the ..., (hereinafter referred to as the ‘the KST Act’) and also under the provisions of Karnataka Tax on Entry of Goods Act, 1979 (hereinafter referred to as ‘the KTEG Act’). According to the a...of tobacco industry being the exclusive domain of the Parliament under entry 52 of the Union List, the levy of luxury tax on Gutkha, which is a tobacco product, is outside the co...
...that Metallic Gas Cylinders are not exigible to levy of entry tax as packing materials falling under the Notification dated 23.09.1998?”3. The brief facts are as follows:The r...which has been pressed into service. The charging Section in KTEG Act is Section 3 and same reads as under.LEVY OF TAX3. Levy of tax: 1(1) There s...Act is the charging Section and it provides for levy and collection of tax on entry of any goods specified in first schedule brought into a local area for consumption, entry tax ...
...Department issued a notice under Section 18(1) of the
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Karnataka Tax on Entry of Goods Act, 1979 (for short '...FILED UNDER SEC.14(1) OF THE
KARNATAKA TAX ON ENTRY GOODS ACT 1979.
THIS PETITION, COMING ON FOR FINAL HEARING THIS
DAY, P.S.DINESH...?
4.5 Whether the Tribunal grossly erred in not even considering the Petitioner's case against levy of entry tax?
4.6 ...
...80 in I Schedule of KTEG Act read with item No. 81 of the Notification dated 30.7.1992, subject the ‘said materials' to entry tax, ‘manufacture’ of an ‘intermediate’ or ‘finished product’ is neces...Raveendran, J.:—These Revision Petitions by the Revenue under Section 15A of the Karnataka Tax on Entry of Goods Act, 1979 (for short, KTEG Act...NPK Mixture, to Entry tax at the rate of 1%. According to the Assessing Authority, the matter is covered by item No. 80 of I Schedule to KTEG Act read with Item No. 81 of Notification No. FD 69 CE...
...Section 3(1) of the KTEG Act issued Notification No. FD 34 CET 98/1 dated March 31, 1998 specifying the levy of entry tax on diesel. Subsequently it was modified in FD 7...filed to the said notice inspite of granting sufficient time. Accordingly, assessment under the KTEG Act was concluded and levied entry tax on diesel and hexane. The demand notice was issued to the...generation of electrical energy which is exempted from tax levy under entry Sl. No. 15 of the Second Schedule to the Karnataka Entry Tax Act?(ii) Whether ...
...) State Government issued the notification dated 30.03.2002, effective from 01.04.2002, for levy of tax on the entry of goods specified in the said notification into a local area for consumption, use or sa...trader under the Karnataka Tax on Entry of Goods Act 1979 (for short 'the KTEG Act') engaged in the manufacture and sale of petroleum products and wind power generation, also manufactures transfor...years 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10 under Section 17(1) read with Section 5(4) and 5(5) of the Karnataka Tax on Entry of Goods Act 1979.
These Writ Petitions coming...
.... Chapter II of the KTEG Act deals with the levy of tax. Section 3 ‘is the charging provision. It states, there shall be levied and collected a tax on (entry of any goods specifi...held that L & T case 752 Vibratory Compactor is a “motor vehicle” and therefore not liable to tax under the provisions of the Karnataka Tax on Entry of Goods Act, 1979 (for short...the Karnataka Value Added Tax Act 2003 arid also under the KTEG Act, 1979. In relation to the assessment year 2006-07, the assessing authority concluded the assessment under the Entry Tax Act and...
...declared the purchases of cutting tools like reamers, cutters, drill bits, inserts, etc., which are scheduled goods caused entry into the local area by filing returns in Form-3 nor has paid the entry tax thereon ev...the assessee within the local limits were exigible to entry tax under the provisions of the KTEG Act under Entry 52 of First Schedule to the said Act which read as under...Mr. M. Thirumalesh, Adv., for Petitioner-Assessee The assessee-M/s Rane (Madras) Limited has filed these Revision Petitions under Section 15A of the Karnataka Tax on Entry of...
...declared the purchases of cutting tools like reamers, cutters, drill bits, inserts, etc., which are scheduled goods caused entry into the local area by filing returns in Form-3 nor has paid the entry tax thereon ev...the assessee within the local limits were exigible to entry tax under the provisions of the KTEG Act under Entry 52 of First Schedule to the said Act which read as under...Mr. M. Thirumalesh, Adv., for Petitioner-Assessee The assessee-M/s Rane (Madras) Limited has filed these Revision Petitions under Section 15A of the Karnataka Tax on Entry of...
...made to the Notification No.FD 11 CET 2002 dated 30.3.2002 for insertion of sub-item (ii) in Sl.No.(5) therein specifying unmanufactured tobacco in sealed container for levy of entry tax at 5% with effect...Constitution since these have resulted in causing discrimination in the matter of levy of entry tax under the Act between similar goods manufactured or produced in the State of K...the unmanufactured tobacco in a sealed container. The item Nos.1 to 102 of the First schedule enumerates the goods leviable to entry tax. That being the position, no other goods are exigible to levy...
...assessment year 2000-2001. The respondent-assessee is a Public Limited Company engaged in the manufacturing of Ramco Brand Cement and also registered dealer under the provisions of Karnataka Tax on Entry...the diesel being used as raw material, the assessee is not liable to pay entry tax?
5. Section 3(1) of the Karnataka Tax on Entry of Goods Act provides for levy and coll..., specifying the levy of entry tax on diesel at the rate of 2% and the furnace oil at the rate of 4%. Subsequently, the word 'diesel' was omitted in the notification 31-3-1998 referred to above by...