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
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
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, hereinafter referred
to as ` KVAT Act ' for short, and the consequent demand
notice in Form VAT 180 even dated ... dated 5.8.2016 issued by the first respondent under
Section 69 of KVAT Act and such other reliefs.
2. The case of the petitioner is that
bare reading of Section 5(1) of the KVAT
Act would indicate that goods specified in the I
Schedule and any other goods that ... 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
Act, read with Section 36(1)
and 72(2) of the Karnataka Value Added Tax Act, 2003 (for
short 'the KVAT Act ... Act applicable for the assessment under
the Central Sales Tax Act in terms of Section 9 (2) of the
CST Act
aTwo assesses registered under the Kerala Value
Added Tax Act, 2003 , (KVAT Act , for short) have filed these
appeals aggrieved by the proceedings ... Authority for
clarification constituted under Section 94 of the KVAT Act
whereby it was clarified thus:
"(a) As such, it is clarified that sale
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
