Constitution of India, praying to declaring that Section 10(3)
of the KVAT Act has already been read down by the this ... Constitution of India, praying to declaring that Section 10(3)
of the KVAT Act envisages computation of a dealer's net tax
Date
IMPUGNED ORDER AND CONSEQUENTIAL DEMAND NOTICE
DATED 29.6.2017 PERTAINING TO DEMAND OF KVAT FOR THE
PERIOD 2011-12 AT ANNEX-A, IMPUGNED ORDER AND
CONSEQUENTIAL ... IMPUGNED ORDER AND CONSEQUENTIAL
DEMAND NOTICE DATED 30.06.2017 PERTAINING TO KVAT FOR
THE PERIOD 2012-13 AT ANNEX-C AS NULL AND VOID AND
HOLD
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
Karnataka
Value Added Tax Act, 2003 (for short 'KVAT Act') raising a
question of law for consideration by this Court, being aggrieved ... plant and machinery, in
view of Sections 11 and 12 of the KVAT Act? "
3. The learned Tribunal below has decided the issue
against
order
passed by the R-1 u/S 39(2) of the KVAT ... KVAT Act, dated 12.4.2016 for the Assessment
Period April 2011 to March 2012 and the consequential demand
notice issued
dated
19/12/2013 at Annexure-K, under Section 59 of the KVAT
Act, in so far as the petitioner is concerned ... passed by
the First Respondent under Section 39(1) of the KVAT Act,
2003 read with Rule 37(2) of the KVAT Rules
praying to declare that the proviso to
Section 10(3) of the KVAT Act, 2003 inserted by the Karnataka
Date of order ... with the controversy of
input tax under Section 10(3) of the KVAT Act, 2003,
held that the claim of ITC cannot be restricted
Assistant Commissioner of
Commercial Taxes
3/19
10(3) of the KVAT Act, 2003 , wherein it is held as
under:-
"19. A closer look ... provisions of Section 10(3) and Section
35(4) of the KVAT Act, 2003, would reveal that
the claim of ITC was disallowed
praying to declare
the amendments made to Section 10(3) of the KVAT Act
by the Karnataka Act No.6 of 2016, as unconstitutional
being ... claim of Input Tax Credit under Section
10(3) of the KVAT Act, 2003, wherein it is held as
under:-
"19. A closer look
State of Karnataka & anr.
2/13
Section 10(3) of the KVAT Act, 2003 inserted by the Karnataka
Value Added Tax (Amendment ... with the controversy of
input tax under Section 10(3) of the KVAT Act, 2003,
held that the claim of ITC cannot be restricted
