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1 - 9 of 9 (0.22 seconds)Article 226 in Constitution of India [Constitution]
The Karnataka Value Added Tax Act, 2003
Section 39 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
The Central Sales Tax Act, 1956
Section 40 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
M/S. Kotak Mahindra Prime Limited vs The State Of Karnataka on 8 February, 2016
In the case of M/s Kotak Mahindra, supra,
the cognate bench of this Court has observed that the
proceedings sought to be re-opened under Section 41 of
the KVAT Act are on the basis of the judgment is not
permissible. If at all, it is the revisional authority who
may be vested with such power. It is indeed so, as the
authority had the benefit of the judgment of this Court
and could not therefore on the basis of the said
judgment, seek to re-open the proceedings on the
footing that the re-assessment order was prejudicial to
the interest of the revenue. It was revisional authority
to have re-opened the said proceedings on any such
opinion. In the said case, proceedings were initiated
under Section 41(1) of the KVAT ACT to rectify the re-
assessment order on the basis of the judgment of this
Court in the case of State of Karnataka vs. M/s
Centum Industries (P) Limited which was available to
the Assessing Authority at the time of passing of the re-
assessment order.
Karnataka State Industrial Investment ... vs H M P Cements Ltd on 23 June, 2008
- M/s. H.H. Cement supra, sought leave of the Court to
withdraw the petitions to approach the statutory
authorities. The judgment of the Division Bench indeed
is not set aside but an observation is made that the said
order would not come in the way of statutory authorities
to take an independent view based on the evidence
produced by the assessee.
Siddharth Construction And Trading ... vs Assistant Commissioner Of Commercial ... on 23 February, 2005
12. This Court in the case of M/s. Amma
Construction, supra, held that the Assessing Authority
had no jurisdiction to invoke Section 39(2) of the KVAT
Act since there was no further evidence which came to
the notice of the Assessing Authority.
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