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
LICENSE IN FORM CL-7 IS CONCERNED AS ULTRA VIRES
THE KVAT ACT AND THE CONSTITUTION OF INDIA VIDE ANNX-
C & ETC.,
THESE ... KVAT Act can be found. Section
5A(1) of Central Excise Act, 1944 which is similar
to Section 5 of the KVAT Act reads
Karnataka
Value Added Tax Act, 2003 (for short 'KVAT Act') raising a
question of law for consideration by this Court, being aggrieved ... machinery, in
view of Sections 11 and 12 of the KVAT Act? "
3. The learned Tribunal below has decided the issue
against the petitioner
2013 at Annexure-K, under Section 59 of the KVAT
Act, in so far as the petitioner is concerned & etc.,
W.P.Nos.6850 ... passed by
the First Respondent under Section 39(1) of the KVAT Act,
2003 read with Rule 37(2) of the KVAT Rules
Karnataka Value Added
Tax Act, 2003 (' KVAT Act, 2003 ' for short), in which on
an Application filed by the petitioner - Company seeking
clarification ... scope of Entry 61 of the III Schedule to the KVAT Act,
2003 , which reads as "61. Medical Equipments,
Devices and Implants" taxable
UNDER SECTION 9(2) OF THE CST ACT
READ WITH THE KVAT ACT & ETC.,
THESE W.Ps. COMING ON FOR PRELIMINARY HEARING
THIS ... including the tax,
interest and penalty under the provisions of KVAT Act,
2003 .
Date of Order 03-01-2017 W.P.Nos.62549-560/2016
NOTICE DTD
17.11.2017 ISSUED U/S 39(1) OF THE KVAT ACT, FOR THE
PERIOD 2014-15 VIDE ANNX-B PASSED ... REVISED NOTICE DTD 29.11.2017 ISSUED U/S 39(1) OF THE
KVAT ACT FOR THE PERIOD 2015-16 PASSED BY R-2 VIDE
ANNX
Clause (7) & inserting Sub-Clause (8) to
Section 60 of KVAT Act respectively as illegal and
violative of Article ... this Act in respect of goods liable to tax under
the Act, and all officers and persons employed
in the execution of this Act shall
PASSED BY THE R-3 UNDER SECTION
39(1) OF THE KVAT ACT 2003 READ WITH RULE 46 OF
THE KVAT RULES ... act was
substituted by Karnataka Value Added Tax
Act -2003 with effect from 01-04-2005.
Under the Karnataka Value Added tax Act
matter, because the very
purpose of Section 59(4) of the KVAT Act is to avoid
multiplicity of litigation and avoid different views
being taken ... Instructions to Subordinate Authorities" and
Section 60 of the KVAT Act deals with "Clarification
and Advance Rulings". These provisions contained
in Chapter
