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1 - 9 of 9 (0.39 seconds)Kerala Revenue Recovery Act, 1968
Section 67 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
The Sale Of Goods Act, 1930
Section 4 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
Tamil Nadu Kalyana Mandapam Assn vs Union Of India & Ors on 15 April, 2004
7. Appellant places reliance on Tamil Nadu
Kalyana Mandapam Assn. v. Union of India and others
((2004) 135 STC 480) to contend that there is no
overlapping in law so far as tax on luxury and service tax
are concerned. According to him, providing food or articles
for human consumption, though deemed to be sale of goods,
does not cover the element of service. Therefore, in order
to impose tax on sale of goods, it must amount to sale
according to the established concept of a sale in the law of
contract or more precisely, the Sale of Goods Act of 1930.
The Legislature cannot enlarge the definition of sale so as
to bring it within the ambit of taxation, transactions which
WA1009/13 7
could not be a sale in law.
The Companies Act, 1956
Bharat Sanchar Nigam Ltd. & Anr vs Union Of India & Ors on 2 March, 2006
9. He further places reliance on Bharat Sanchar
Nigam Ltd. and another v. Union of India and others
((2006) 145 STC 91) pressing on the word 'deemed sale' as
defined in Constitution and whether splitting up of sale
element and service element is permissible and if
permissible, in which all cases such permissible splitting up
is provided.
Hindustan Steel Ltd vs State Of Orissa on 4 August, 1969
10. He relies upon Hindustan Steel Ltd. v. The
State of Orissa ((1970) 25 STC 211) to contend that
imposition of penalty calls for only when there is failure to
perform statutory obligations and it is a matter of discretion
of the authority to be exercised judicially and on
consideration of all the relevant circumstances. Even if a
minimum penalty is prescribed, the authority competent to
impose the penalty will be justified in refusing to impose
penalty, when there is a technical or venial breach of the
provisions of the Act or where the breach flows from a bona
fide belief that the offender is not liable to act in the
manner prescribed by the statute.
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