under :
"15. A bare reading of Section 5(1) of the KVAT
Act would indicate that goods specified in the I
Schedule ... goods can
be exempted from tax and Section 5(1) of the
KVAT Act would indicate that such exemption
would be subject to such restrictions
Karnataka Value Added Tax Act ,
-3-
2003 (hereinafter referred to as ' KVAT Act, 2003 ') and is
engaged in the execution of work contracts ... composition scheme as per the provisions of Section 15 of
the KVAT Act, 2003.
4. It is further submitted that the petitioner had
entered into
Kerala Value Added Tax Act, 2003 (for short 'the KVAT Act '). The
second accused, a lawyer, appeared before the petitioner on
behalf ... barred under Section 79 of the KVAT Act. (2)
The institution of the proceedings against the petitioner as per
Ext.P1 FIR is barred
PRAYING TO
DECLARE INTERPRETING THE PROVISIONS OF SECTION 10(3)
OF THE KVAT ACT IN SUCH A MANNER SO AS TO PERMIT
AVAILMENT OF INPUT ... MADE IN THE RETURNS
OF TURNOVER FILED UNDER SECTION 35 OF THE KVAT ACT,
IN SO FAR AS PETITIONER IS CONCERNED
Parackal Granite Kerala (P) Ltd vs State Tax Officer on 18 March, 2025
Author: A
M/S. Five Star Associaties vs The Commercial Tax Officer on 18 March, 2025
Author
C.A.Ajayakumar vs The Commercial Tax Officer on 18 March, 2025
Author: A.K
Regal Agencies vs The State Tax Officer on 18 March, 2025
Author: A.K.Jayasankaran
M/S.Saj Saw Mills & Industries vs The Asst. Commissioner (Assmt) on 18 March
Anzari Hardwares vs Commercial Tax Officer on 18 March, 2025
Author: A.K.Jayasankaran Nambiar
