LICENSE IN FORM CL-7 IS CONCERNED AS ULTRA VIRES
THE KVAT ACT AND THE CONSTITUTION OF INDIA VIDE ANNX-
C & ETC.,
THESE ... under :
"15. A bare reading of Section 5(1) of the KVAT
Act would indicate that goods specified in the I
Schedule
REVISED PERMISSION TO PAY COMPUNDED TAX UNDER
SECTION 8(a) OF THE KVAT ACT DATED 18.9.2010.
EXT.P5 COPY OF NOTICE UNDER SECTION ... KVAT ACT DATED
15.9.2010 ISSUED BY THE 2ND RESPONDENT.
EXT.P6 COPY OF NOTICE DATED 22.9.2010 BY 2ND RESPONDENT.
EXT.P7 COPY
under
the provisions of the Karnataka Value Added Tax Act,
2003 (' KVAT Act ' for short) dealing in the business of
trading in bags ... accordance with the provisions of Section 10(2) of the
-3-
KVAT Act and after deducting the same from the output
tax payable, discharged
narration
is as follows:
WRIT APPEAL WRIT PETITION RESPONDENTS ACT
NUMBER NUMBER
KVAT
72/2018 33176/2017 W.S.Retail Services ... 2018 32659-32670/2017 M/s.Flowserve India Controls
Pvt. Ltd., KVAT
400-402/2018 33470-33472/2017 M/s.Castrol India Ltd. KVAT
rete1'1'ed to as ' the KVAT Rules' for brevity) .
The petétionets are engaged in undertaking turnkey ... involved
in_tl'1eVexectitiorivof worlrs contracts under Section 3 of the KVAT
with Schedule Ill. It is only from 1.4.2006, that
iqthe Legivsieture
Added Tax Act [the ' KVAT Act ' in short] without challenging the
provisions contained in the Tender at appropriate time or even later
? Will ... required to satisfy the due amount and also the tax under the KVAT
Act . The due amount was satisfied and the entire tax liability
Karnataka Value Added Tax Act, hereinafter referred
to as ` KVAT Act ' for short, and the consequent demand
notice in Form VAT 180 even dated ... endorsement
dated 5.8.2016 issued by the first respondent under
Section 69 of KVAT Act and such other reliefs.
2. The case of the petitioner
assessee
under the Kerala Value Added Tax Act, 2003 (KVAT Act ) on the roles
of the 1st respondent Assistant Commissioner (Assessment), State
Goods & Services ... duly intimated to the 1 st respondent and the
registration under the KVAT Act was also got cancelled. That
however, by the impugned
SUJATHA, AGA)
STA FILED U/S 66(1) OF THE KVAT ACT, AGAINST THE
REVISION ORDER DATED: 15.11.2010 PASSED ... Karnataka Value Added
Tax Act, 2003 (hereinafter referred to as ' KVAT Act ') w.e.f.
1-4-2005, the appellants applied for registration
petitioner is a registered dealer under the KVAT Act ,
engaged in the business of production of granite metal and M-
sand. In connection with ... purposes of producing M-sand. For the
purposes of assessment under the KVAT Act , the petitioner opted
for payment of tax on compounded basis
