Value Added Tax
Act, 2003 (hereinafter referred to as "the KVAT Act ").
O.T.Rev.No.30 of 2012 - 2 -
3. The controversy ... 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
Kerala Value Added Tax Act
[hereinafter referred to as the " KVAT Act "]. It is the common case
in all these writ petitions that ... period envisaged for re-opening
assessments under Section 25 of the KVAT Act had expired by the
time the notices for re-opening assessments, invoking
Kerala Value Added Tax Act (hereinafter referred to as the KVAT Act)
and the Central Sales Tax Act. The 4th respondent Commissioner of
Commercial Taxes ... read with sub-section
(16A) of Section 47 of the KVAT Act, 2003, directing to collect sales tax
in advance at the border check-posts
India, praying to declaring that Section 10(3)
of the KVAT Act has already been read down by the this
Hon'ble Court ... India, praying to declaring that Section 10(3)
of the KVAT Act envisages computation of a dealer's net tax
Date of Judgment
enactments
namely, Karnataka Sales Tax Act, 1957, Central Sales
Tax Act, 1956 , Karnataka Value Added Tax Act, 2003
etc., and the broad features ... reassessed under the provisions of
KTEG Act, KTPTC & E Act, KTL Act, KAIT Act and
KET Act relating to all the years upto
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
subjected to KVAT.
3. When things stood as stated above, a notice of
penalty under Section 67 of the KVAT Act was received ... under KVAT Act . Segregation by operation of
law is possible only for fixation of tax under KTL Act and not
under KVAT Act
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
Karnataka Value Added Tax (Act), 2003 [hereinafter
referred to ‘ KVAT Act ’] read with Rule 131 of the Karnataka Value
Added Tax Rules, 2005 (hereinafter referred ... Act . After the extraction of sunflower oil, on its sale
again VAT is payable under the said Act. For this reason,
provisions of KVAT Act
issued by the competent authority under Section 94
of the KVAT Act, declaring that Margarine is liable to
attract a higher rate ... falling under Entry 38 of the III Schedule to the KVAT Act ,
which covers specifically "Others, including vasaspathy"
According to the learned Senior
