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
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
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
Kerala Value Added Tax Act, hereinafter referred to as the " KVAT
Act ". The assessment years in question are assessment years ... Kerala. He had applied
for and obtained registration as required under the KVAT Act and
the said registration continues to be valid even today
QUALIFY FOR DEDUCTION UNDER RULE 3(2)(f) OF THE KVAT
RULES, 2005 IN THE COMPUTATION OF THE TAXABLE
TURNOVER OF THE PETITIONER.
THESE PETITIONS ... registered dealer under the Karnataka
Value Added Tax Act, 2003 (' KVAT Act ' for short),
bearing registration No. TIN 29670478096. The
petitioner claims that
Rule 97 of
the Kerala Value Added Tax Rules, 2005, for short, `KVAT
Rules'. He applied for inclusion of his name in the list ... authority under the Kerala Value Added Tax
Act, 2003 , for short, ` KVAT Act ', by virtue of Section 86 of that
Act, it needs
that the 2nd respondent has no power, jurisdiction
or authority under the KVAT Act to issue circulars in the nature of
Exts ... detained inspite of having valid
and proper documents required under the KVAT Act . It is in these
circumstances the writ petition is filed with
TRUE COPY OF ASSESSMENT ORDER UNDER
SECTION 25(1) OF KVAT ACT DATED
23/09/2013 BEARING NO.32071307275/2010-
11 PASSED BY THE COMMERCIAL ... DATED 26.12.2012 PASSED BY THE COMMERCIAL
TAX OFFICER, KVAT CIRCLE-II, KALAMASSERY.
ANNEXURE B TRUE COPY OF THE ORDER DATED 28.5.2014 IN
KVTA
