that as per the Karnataka VAT Act, 2003 ['the KVAT Act ], purchase of
water is in the nature of purchase of 'goods ... that has the element of implicit contract. As per
the KVAT Act , 'Goods' means all kinds of movable property (other than newspaper,
actionable
fact that penalties were
imposed u/s. 67 of the KVAT Act on the allegations of suppression of stock. The
High Court pronounced its judgment ... proceedings for imposition of penalty
under Section 67 of the KVAT Act on the allegation of suppression of stock.
He also invited our attention
difference in the
return filed under Kerala Value Added Tax Act (KVAT Act )
cannot be taken as conclusive proof of suppression of
purchase, as done ... notice issued on 22.03.2016. Regarding the difference in
return filed under KVAT Act , the assessee explained the same
in the reply submitted
Penalty paid u/s. 72(2) of the KVAT Act, 2003 for 87,344
the period 2006-07
4. Penalty paid ... KVAT Act, 2003 for 47,305
SP Nos. 88 & 89/Bang/2019 &
ITA Nos. 267 & 268/Bang/2019
Copy of Reassessment Order u/s.39(1) of the KVAT Act
2003 passed by ACCT (Audit)-36, D.V.O-3, Bangalore
dtL31 ... Copy of the Order passed u/s.62(6) of the KVAT Act 2003,
by JCCT (Appeals)-3, Shantinagar, Bengaluru dt:21-03-
2014 (Page
time-to-time under the Karnataka Value Added Tax Act, 2003
(KVAT Act ), ST-3 Returns filed with the service tax department
from 01.6.2007 onwards ... they are registered with Karnataka
Value Added Tax Act, 2003 (KVAT Act ) for payment of
composition tax. Soon after introduction of service tax under
under the KVAT
Act and the CST Act for the AY 2016-17 pursuant to the above
orders is as follows:
Act Total Amount payable ... KVAT INR 36,46,908/-
Total INR 75,82,617/-
Company Appeal (AT)(CH)(Insolvency) No. 255 of 2021 Page 6 of 9
6. Thereafter
order u/s 39(1) , 72(2) and 36
of the KVAT Act, 2003 dated 30.08.2017 as against the declared
turnover ... Taxes
(Appeals), Malnad Division, Shivamogga has passed an order in
appeal No.KVAT/AP-65/2017-18, dated 02.11.2017 setting aside the
enhanced assessed turnover
order u/s 39(1) , 72(2) and 36
of the KVAT Act, 2003 dated 30.08.2017 as against the declared
turnover ... Taxes
(Appeals), Malnad Division, Shivamogga has passed an order in
appeal No.KVAT/AP-65/2017-18, dated 02.11.2017 setting aside the
enhanced assessed turnover
order u/s 39(1) , 72(2) and 36
of the KVAT Act, 2003 dated 30.08.2017 as against the declared
turnover ... Taxes
(Appeals), Malnad Division, Shivamogga has passed an order in
appeal No.KVAT/AP-65/2017-18, dated 02.11.2017 setting aside the
enhanced assessed turnover
