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
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
Kerala Value Added Tax Act, 2003 ('the KVAT
WA576/14 2
Act' for brevity) proposing to levy tax on the sales turnover ... Orders' issued by the competent authority under Section 94
of the KVAT Act, declaring that Margarine is liable to
attract a higher rate
Kerala Value Added Tax Act, 2003,
for short, the ' KVAT Act '?
2. The petitioners have granite metal crushing units. They
were assessed under ... KGST Act till they came to be
assessed under the KVAT Act from its introduction on
1.4.2005.
WPC.23980/07 & con. cases
Page numbers
Central Sales Tax Act (hereinafter
referred to as the " KVAT Act " and " CST Act "). The petitioner is
registered with the Department ... orders
impugned by the petitioners are assessment orders passed under
the KVAT Act , whereby the consideration received by the
petitioner for providing passive infrastructural services
