Kerala Value Added Tax
Act, 2003 (hereinafter referred to as "the KVAT ... warranting an imposition of penalty under Section 67
of the KVAT Act. That the advance tax was paid as per the circular
and sales were
REPRESENTED BY SECRETARY,TAXES DEPARTMENT,
SECRETARIAT,THIRUVANANTHAPURAM 695 001
2 ASSISTANT COMMISSIONER (KVAT)
SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM ... Kerala Value Added Tax Act
[hereinafter referred to as the " KVAT Act "]. It is the common case
in all these writ petitions that
Steel India vs Asst. Commissioner (Kvat) on 30 May, 2013
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED ... RAJESH NAMBIAR
SMT.SINDHU K.NAMBIAR
RESPONDENT(S) :
----------------------------
1. ASST. COMMISSIONER (KVAT)
SPECIAL CIRCLE, COMMERCIAL TAXES,
KASARAGOD, PIN- 682001.
2. DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES
under
the Kerala Value Added Tax Act (hereinafter referred to as the KVAT Act)
and the Central Sales Tax Act. The 4th respondent Commissioner ... Section 3 read with sub-section
(16A) of Section 47 of the KVAT Act, 2003, directing to collect sales tax
in advance at the border
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
registered dealer so far as Kerala
Value Added Tax (KVAT) and Kerala Tax on Luxuries on the
rolls of fourth respondent. The appellant ... food and drinks supplied in the
hotel, it is taxed under KVAT Act and supply of food and
drinks at the conference hall, banquet hall
ISSUED BY THE SECOND RESPONDENT U/S 47(2) OF THE KVAT ACT TO THE
PETITIONER.
RESPONDENT(S)' EXHIBITS: N I L
---------------------------------------
//TRUE COPY ... Kerala Value Added Tax Act (hereinafter
referred to as the ' KVAT Act '). The petitioner is running a drug
and food testing laboratory
Assistant Commissioner (Kvat) vs Acc Limited (Formerly The Associated ... on 3 July, 2014
Author: Manjula Chellur
Bench: Manjula Chellur , A.M.Shaffique
IN THE HIGH ... JUDGMENT IN WP(C) 4808/2010
...............
APPELLANTS/RESPONDENTS:
1. THE ASSISTANT COMMISSIONER (KVAT),
SPECIAL CIRCLE, KANNUR.
2. STATE OF KERALA REP. BY THE COMMISSIONER
under *
said Act which is in para materfiattwith of! it
the KVAT Act and in the context.g0f':_eX't)lartati ... purpose of
0 ' Section 2(36) of the KVAT Act and that the transaction
-5}-
of iease of 'facility to use the transponders
